High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction:
The Gujarat High Court has held that ITAT Cannot Recall Its Final Order Under Section 254(2) by Re-hearing Case on Merits
High Court Restores Assessee's Favourable ITAT Order
Saima
Jul 23, 2026
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High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction
The Gujarat High Court has held that ITAT Cannot Recall Its Final Order Under Section 254(2) by Re-hearing Case on Merits
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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