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    <title>1986 (10) TMI 82 - ITAT DELHI-C</title>
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    <description>The Tribunal dismissed the assessee&#039;s miscellaneous petition seeking a review of its order under section 254(2) of the Income-tax Act, 1961. The Tribunal found that the assessee had voluntarily withdrawn certain grounds before the Commissioner (Appeals) and did not press for those appeals, leading to the rejection of the appeals. The dismissal of a special leave petition by the Supreme Court in another case did not warrant a recall of the Tribunal&#039;s order, as it did not settle the law on the issue in question. The Tribunal held that the assessee&#039;s method of seeking relief through the appellate proceedings was not appropriate, and therefore, the miscellaneous application was dismissed.</description>
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    <pubDate>Tue, 21 Oct 1986 00:00:00 +0530</pubDate>
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      <title>1986 (10) TMI 82 - ITAT DELHI-C</title>
      <link>https://www.taxtmi.com/caselaws?id=63909</link>
      <description>The Tribunal dismissed the assessee&#039;s miscellaneous petition seeking a review of its order under section 254(2) of the Income-tax Act, 1961. The Tribunal found that the assessee had voluntarily withdrawn certain grounds before the Commissioner (Appeals) and did not press for those appeals, leading to the rejection of the appeals. The dismissal of a special leave petition by the Supreme Court in another case did not warrant a recall of the Tribunal&#039;s order, as it did not settle the law on the issue in question. The Tribunal held that the assessee&#039;s method of seeking relief through the appellate proceedings was not appropriate, and therefore, the miscellaneous application was dismissed.</description>
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      <pubDate>Tue, 21 Oct 1986 00:00:00 +0530</pubDate>
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