Supreme Court Quashes ITAT Order Recalling Its Earlier Order Under Section 254(2) of Income Tax Act — Powers Limited to Rectification of Mistake Apparent from Record. The ITAT cannot re-hear the entire appeal on merits under the guise of rectification; the remedy against an erroneous order lies in appeal before the High Court.
3 Dec 2021The case involves appeals by the Revenue against a common judgment of the Bombay High Court, which dismissed writ petitions challenging an order of th...
