https://www.taxtmi.com/caselaws?id=464204 Non-consideration of a binding jurisdictional High Court precedent on mechanical approval under section 151 can amount to a mistake apparent from the record for rectification under section 254(2) of the Income-tax Act, 1961. The Tribunal noted that the assessee had raised objections on reopening, approval under section 151, non-consideration of material under section 142(3), and addition under section 68, but the earlier order had not expressly dealt with the cited binding decisions on non-application of mind. It therefore ordered limited recall of the earlier order so the specific omitted grounds could be adjudicated afresh, while the remaining grounds were not pursued. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 10 Oct 2025 13:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464204 Non-consideration of a binding jurisdictional High Court precedent on mechanical approval under section 151 can amount to a mistake apparent from the record for rectification under section 254(2) of the Income-tax Act, 1961. The Tribunal noted that the assessee had raised objections on reopening, approval under section 151, non-consideration of material under section 142(3), and addition under section 68, but the earlier order had not expressly dealt with the cited binding decisions on non-application of mind. It therefore ordered limited recall of the earlier order so the specific omitted grounds could be adjudicated afresh, while the remaining grounds were not pursued. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464204