https://www.taxtmi.com/caselaws?id=472654 Retrospective statutory amendments enacted after a Tribunal's original order do not, by themselves, constitute a mistake apparent from the record for rectification under Section 254(2). An order quashing reassessment for lack of jurisdiction is assessed under the law prevailing when it was made; a later insertion of Section 147A cannot retrospectively render that concluded order erroneous on its face. Recall is unavailable where rectification would effectively review the decision based on a subsequent legislative development. Conditional restoration liberty remains dependent on final settlement of the relevant issue by the Supreme Court. en-us Tue, 25 Aug 2026 00:00:00 +0530 Mon, 19 Oct 2026 19:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472654 Retrospective statutory amendments enacted after a Tribunal's original order do not, by themselves, constitute a mistake apparent from the record for rectification under Section 254(2). An order quashing reassessment for lack of jurisdiction is assessed under the law prevailing when it was made; a later insertion of Section 147A cannot retrospectively render that concluded order erroneous on its face. Recall is unavailable where rectification would effectively review the decision based on a subsequent legislative development. Conditional restoration liberty remains dependent on final settlement of the relevant issue by the Supreme Court. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472654