https://www.taxtmi.com/caselaws?id=464251 ITAT HYDERABAD (AT) allowed the assessee's M.As and recalled its earlier order of 23.11.2021, finding a mistake apparent on the face of the record. The Tribunal held it had failed to follow earlier coordinate-bench rulings, misstated that prior benches ignored a statutory Explanation, omitted adjudication of material facts, and improperly relied on another decision without applying it to the instant facts. Applying SC authority that s.254(2) permits correction of apparent mistakes (not re-deciding merits), the Tribunal concluded recall was warranted and granted relief to the assessee. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 09 Oct 2025 10:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464251 ITAT HYDERABAD (AT) allowed the assessee's M.As and recalled its earlier order of 23.11.2021, finding a mistake apparent on the face of the record. The Tribunal held it had failed to follow earlier coordinate-bench rulings, misstated that prior benches ignored a statutory Explanation, omitted adjudication of material facts, and improperly relied on another decision without applying it to the instant facts. Applying SC authority that s.254(2) permits correction of apparent mistakes (not re-deciding merits), the Tribunal concluded recall was warranted and granted relief to the assessee. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464251