https://www.taxtmi.com/highlights?id=104877 Recall jurisdiction cannot be used to reopen a concluded order on its merits merely by alleging fraud in a notarised affidavit. Rules governing affidavit attestation, form and evidentiary acceptability distinguish rectifiable defects from deception that materially affects a decision; where the affidavit's contents are not denied, an attestation defect alone does not establish fraud. Third-party impleadment in a disciplinary appeal requires a direct legal right affected by the relief sought. A non-party cannot seek limited impleadment only in a stay application while remaining outside the main appeal, consistent with the principle of dominus litis. en-us Tue, 13 Oct 2026 08:22:43 +0530 Tue, 13 Oct 2026 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104877 Recall jurisdiction cannot be used to reopen a concluded order on its merits merely by alleging fraud in a notarised affidavit. Rules governing affidavit attestation, form and evidentiary acceptability distinguish rectifiable defects from deception that materially affects a decision; where the affidavit's contents are not denied, an attestation defect alone does not establish fraud. Third-party impleadment in a disciplinary appeal requires a direct legal right affected by the relief sought. A non-party cannot seek limited impleadment only in a stay application while remaining outside the main appeal, consistent with the principle of dominus litis. Highlights IBC Tue, 13 Oct 2026 08:22:43 +0530 https://www.taxtmi.com/highlights?id=104877