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, 2026Premium
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
Also Read
High Court Holds Assessment Reopening Based On Mere Change Of Opinion and Lacked Fresh Tangible MaterialHC Rules Income Tax Reopening Illegal Without Fresh Tangible Material and Based on Mere Opinion ChangeITR Filing Deadline: Why Waiting for an Extension Could Cost YouNo Fair Opportunity Given? ITAT Sends Rs 1.27 Crore Tax Addition Dispute Back for Fresh Consideration
About Author
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
203My Recent Articles
- High Court Holds Merchant Exporters Entitled to 1% AIR Customs Duty DrawbackPremium
- ITAT Holds Entries in Third-Party Electronic Records Cannot by Themselves Establish Undisclosed Income Premium
- ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence UnsustainablePremium
- ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership FirmPremium
- ITAT Holds Bright Line Test As Unsustainable for Benchmarking AMP ExpenditurePremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts