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Power to rectify a mistake U/s. 254(2) cannot be used to recall entire order
Case Law Details
- Case Name
- Technip India Ltd. Vs. Asst. CIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04, 2004-05 and 2006-07
- Courts
- All ITAT, ITAT Chennai
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Technip India Ltd. Vs. Asst. CIT (ITAT Chennai)
The words used in section 254(2) are ‘shall make such amendment, if the mistake is brought to its notice’. Clearly, if there is a mistake, then an amendment is required to be carried out in the original order to correct that particular mistake. The provision does not indicate that Tribunal can recall the entire order and pass a fresh decision. That would amount to a review of the entire order and that is not permissible under Income Tax Act. The power to rectify a mistake under section 254(2) cannot be used for recall...
