https://www.taxtmi.com/caselaws?id=471413 Rectification jurisdiction permits recall of an appellate order where objections challenging revision proceedings remain unaddressed, including reliance on jurisdictional authority and a contention regarding upload of the revision notice. Recall in its entirety is warranted to ensure justice and fair play when the earlier appellate determination omits these material objections. The recall operates in favour of the assessee. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 01 Sep 2026 19:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471413 Rectification jurisdiction permits recall of an appellate order where objections challenging revision proceedings remain unaddressed, including reliance on jurisdictional authority and a contention regarding upload of the revision notice. Recall in its entirety is warranted to ensure justice and fair play when the earlier appellate determination omits these material objections. The recall operates in favour of the assessee. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471413