Subsequent Judgment Overruling Tribunal’s Legal View Not a ‘Mistake Apparent from Record’: ITAT Rejects Recall Plea

ITAT has rejected a recall plea, stating that a subsequent judgment overruling the tribunal's legal view is not a mistake apparent from the record. This decision clarifies the grounds for recalling tribunal orders. The ruling emphasizes the finality of judicial decisions. This judgment provides clarity on procedural timelines. The ruling impacts tax litigation.