Power to rectify a mistake U/s. 254(2) cannot be used to recall entire order

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

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