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OthersArticle·28 March 2026

Recall Denied Finality

By J the App

Executive Summary

The Bench declined to recall its earlier final judgment, holding that no sufficient or exceptional ground had been demonstrated to justify reopening a concluded decision. 

The Court made it clear that recall jurisdiction cannot be invoked as a substitute for appeal or review. 

The applications were dismissed, reaffirming the principle that final judgments attain conclusiveness and can only be disturbed in the rarest cases involving manifest error, procedural injustice, or similar compelling circumstances.


This matter arises from Miscellaneous Applications Diary Nos. 10152/2026 and 9092/2026 in the case of Director of Income Tax (International Taxation) v. Dun and Br...

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