Commissioner Of Income Tax-I vs U.S. Srivastava Memorial Education ... on 2 February, 2017
In the light of above judgment learned counsel for Revenue could not dispute, if there is an apparent mistake while exercising power of rectification, Tribunal can also recall its order and, therefore, view taken by Orissa High Court in Commissioner of Income Tax and another Vs. Income Tax Appellate Tribunal and another, 1992(4) ITR 640 that under Section 254(2) order cannot be recalled cannot be said to be a good law.