https://www.taxtmi.com/caselaws?id=56440 The Tribunal allowed the appeal filed by the assessee, emphasizing the limited scope of rectification under Section 154 of the IT Act. It held that recalling an order on debatable issues was not justifiable and deemed the decision to recall the order on merits as beyond the scope of Section 154. The original order passed on 7th July, 2004, was reinstated, and the Tribunal quashed the order recalling the decision. en-us Wed, 30 Mar 2005 00:00:00 +0530 Fri, 03 Dec 2010 16:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56440 The Tribunal allowed the appeal filed by the assessee, emphasizing the limited scope of rectification under Section 154 of the IT Act. It held that recalling an order on debatable issues was not justifiable and deemed the decision to recall the order on merits as beyond the scope of Section 154. The original order passed on 7th July, 2004, was reinstated, and the Tribunal quashed the order recalling the decision. Case-Laws Income Tax Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56440