https://www.taxtmi.com/caselaws?id=221385 The Court dismissed the appeal against the Income Tax Tribunal's order, which was challenged by the appellant without following the proper procedure of moving an application for recall of the order. The Court emphasized the importance of exhausting available remedies and following correct legal procedures before approaching higher courts. The issue of interpreting Section 80 HHC of the Income Tax Act was raised, with the appellant claiming it was settled by a previous judgment, but the Tribunal had not decided on the questions of law. The judgment underscores the significance of procedural compliance and having legal issues adjudicated by the appropriate authority before seeking judicial intervention. en-us Fri, 01 Mar 2013 00:00:00 +0530 Fri, 08 Mar 2013 06:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221385 The Court dismissed the appeal against the Income Tax Tribunal's order, which was challenged by the appellant without following the proper procedure of moving an application for recall of the order. The Court emphasized the importance of exhausting available remedies and following correct legal procedures before approaching higher courts. The issue of interpreting Section 80 HHC of the Income Tax Act was raised, with the appellant claiming it was settled by a previous judgment, but the Tribunal had not decided on the questions of law. The judgment underscores the significance of procedural compliance and having legal issues adjudicated by the appropriate authority before seeking judicial intervention. Case-Laws Income Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221385