Tribunal cannot review its own order under the guise of rectification: Delhi HC

Hindustan Sports Club Limited Vs ITO (Delhi High Court) Delhi High Court Dismisses Appeal Challenging ITAT’s Refusal to Recall Order The Delhi High Court considered an appeal filed by Hindustan Sports Club Limited challenging a July 29, 2025, order from the Income Tax Appellate Tribunal (ITAT). The ITAT order had dismissed Miscellaneous Application (MA) No. 02/Del/2021, which was a rectification application filed under Section 254(2) of the Income Tax Act, 1961, seeking to recall and rehear the Tribunal’s original order dated October 31, 2019, related to Assessment Year (AY) 2005-...