Subsequent Judgment Overruling Tribunal’s Legal View Not a ‘Mistake Apparent from Record’: ITAT Rejects Recall Plea [Read Order]
ITAT rejects Revenue’s plea to recall order favoring taxpayer, holding that a later Supreme Court ruling does not constitute a mistake apparent from record under Section 254(2).
By Kavi Priya - On March 24, 2025 6:31 pm - 2 mins read
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s miscellaneous application seeking recall of its earlier order, citing that a subsequent Supreme Court judgment reversing the legal position does not constitute a “mistake apparent from record” under Section 254(2) of the Income Tax Act, 1961. Know Tax Planning Real Estate Transactions…
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