Co-ordinate Bench recalls order due to low tax effect; influenced by prosecution notification under Sec 276C(2) Income Tax Act.

The Revenue's Miscellaneous Application was allowed by the Co-ordinate Bench, resulting in the recall of a prior order due to the low tax effect. This decision was influenced by the Department's notification of prosecution under Section 276C(2) of the Income Tax Act, 1961.

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The Revenue filed a Miscellaneous Application seeking recall of an order passed by the Co-ordinate Bench due to low tax effect. The Department informed about prosecution under Section 276C(2) of the Income Tax Act, 1961, leading to the order being recalled. The Miscellaneous Application filed by the Revenue was allowed.

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