High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction:

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

authorSaimadateJul 23, 2026
Last update on Jul 22, 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

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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.
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