https://www.taxtmi.com/caselaws?id=797764 Rectification or recall under section 254(2) is unavailable where alleged non-consideration concerns a coordinate-bench order that was not available at the hearing and was not specifically relied upon in the grounds or Tribunal record. Failure to consider a jurisdictional High Court judgment may support rectification in appropriate circumstances, but that principle does not permit review of an earlier order through section 254(2). The alleged omission therefore did not constitute an error apparent from the record, and the assessee could not obtain rectification or recall. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797764 Rectification or recall under section 254(2) is unavailable where alleged non-consideration concerns a coordinate-bench order that was not available at the hearing and was not specifically relied upon in the grounds or Tribunal record. Failure to consider a jurisdictional High Court judgment may support rectification in appropriate circumstances, but that principle does not permit review of an earlier order through section 254(2). The alleged omission therefore did not constitute an error apparent from the record, and the assessee could not obtain rectification or recall. Case-Laws Income Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797764