https://www.taxtmi.com/caselaws?id=778830 AO's disallowance of deduction for belated employee provident fund/ESI deposits was upheld; HC held ITAT erred in invoking s.254(2) to rectify its earlier order based solely on a subsequent SC ruling. Section 254(2) permits correction of mistakes apparent on record as of the original order date, not changes in law thereafter. HC, following its Division Bench precedents, quashed the Tribunal's s.254(2) order and allowed the petition. en-us Tue, 16 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778830 AO's disallowance of deduction for belated employee provident fund/ESI deposits was upheld; HC held ITAT erred in invoking s.254(2) to rectify its earlier order based solely on a subsequent SC ruling. Section 254(2) permits correction of mistakes apparent on record as of the original order date, not changes in law thereafter. HC, following its Division Bench precedents, quashed the Tribunal's s.254(2) order and allowed the petition. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778830