https://www.taxtmi.com/caselaws?id=465459 A mistaken factual premise in an earlier ITAT Delhi order was treated as a mistake apparent from the record where that order stated the assessee's appeals were pending before the first appellate authority, although they were actually pending before the Tribunal for the relevant assessment years. Because the error went to the basis of the earlier order, it was held to be rectifiable through recall. The earlier order was accordingly recalled and the Miscellaneous Application was allowed. en-us Thu, 14 Aug 2025 00:00:00 +0530 Wed, 24 Dec 2025 19:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465459 A mistaken factual premise in an earlier ITAT Delhi order was treated as a mistake apparent from the record where that order stated the assessee's appeals were pending before the first appellate authority, although they were actually pending before the Tribunal for the relevant assessment years. Because the error went to the basis of the earlier order, it was held to be rectifiable through recall. The earlier order was accordingly recalled and the Miscellaneous Application was allowed. Case-Laws Income Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465459