Section 254(2) of Income Tax Act does not empower ITAT to recall order: Supreme Court

A Bench of Justices MR Shah and BV Nagarathna held that if an order passed by the ITAT is erroneous on merits, the remedy is to prefer an appeal before the concerned High Court.
Supreme Court
Supreme Court

The Supreme Court has clarified that the power of the Income Tax Appellate Tribunal (ITAT) under Section 254(2) of the Income Tax Act is limited to rectifying or amending an order in view of an error apparent from the record, and the said power cannot be used to recall an order (Commissioner of Income Tax (IT-4), Mumbai v M/s Reliance Telecom Limited)

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