Section 254(2) of Income Tax Act does not empower ITAT to recall order: Supreme Court
Supreme Court has clarified that the power of the Income Tax Appellate Tribunal (ITAT) under Section 254(2) of the Income Tax Act is limited to rectifying or amending an order in view of an error apparent from the record
Supreme Court Bombay High Court Reliance Telecom High Court Double Taxation Avoidance Agreement Assessing Officer
Source: barandbench.com