https://www.taxtmi.com/caselaws?id=250538 The court upheld the ITAT's decision to reject the petitioner's application for rectification, emphasizing that the issue of reopening assessment, which the petitioner sought to raise, had been abandoned during the initial appeal proceedings in 2009. The court found the subsequent attempt to challenge the ITAT's findings in 2012 as an afterthought and noted that the petitioner's motivation seemed linked to an unfavorable order in 2010. Given the petitioner's withdrawal of the challenge during the appeal, the court dismissed the petition without costs. en-us Wed, 30 Jul 2014 00:00:00 +0530 Mon, 18 Aug 2014 08:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250538 The court upheld the ITAT's decision to reject the petitioner's application for rectification, emphasizing that the issue of reopening assessment, which the petitioner sought to raise, had been abandoned during the initial appeal proceedings in 2009. The court found the subsequent attempt to challenge the ITAT's findings in 2012 as an afterthought and noted that the petitioner's motivation seemed linked to an unfavorable order in 2010. Given the petitioner's withdrawal of the challenge during the appeal, the court dismissed the petition without costs. Case-Laws Income Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250538