https://www.taxtmi.com/caselaws?id=176717 A procedural dismissal of the Revenue's appeal for want of COD approval, passed under Rule 12 of the ITAT Rules read with section 255(5), was held not to be a substantive appellate order under section 254(1) and therefore not governed by the four-year rectification limit in section 254(2). Once the Supreme Court withdrew the COD approval requirement, the legal foundation for the earlier dismissal ceased to exist. The Tribunal held that the miscellaneous application was maintainable, rejected the limitation objection, recalled the dismissal order, and restored the appeal for hearing on merits. en-us Fri, 14 Dec 2012 00:00:00 +0530 Mon, 28 May 2018 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176717 A procedural dismissal of the Revenue's appeal for want of COD approval, passed under Rule 12 of the ITAT Rules read with section 255(5), was held not to be a substantive appellate order under section 254(1) and therefore not governed by the four-year rectification limit in section 254(2). Once the Supreme Court withdrew the COD approval requirement, the legal foundation for the earlier dismissal ceased to exist. The Tribunal held that the miscellaneous application was maintainable, rejected the limitation objection, recalled the dismissal order, and restored the appeal for hearing on merits. Case-Laws Income Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176717