https://www.taxtmi.com/caselaws?id=176717 The Tribunal allowed the Department's miscellaneous application to recall its order dismissing the appeal for lack of COD approval. It held that the limitation period under section 254(2) did not apply as the order was considered an interim order under Rule 12 of the ITAT Rules, not a final order under section 254(1). The Tribunal emphasized that the Supreme Court's decision on COD approval had retrospective effect, making the earlier requirement non-existent. As a result, the Tribunal recalled its order for adjudication 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 The Tribunal allowed the Department's miscellaneous application to recall its order dismissing the appeal for lack of COD approval. It held that the limitation period under section 254(2) did not apply as the order was considered an interim order under Rule 12 of the ITAT Rules, not a final order under section 254(1). The Tribunal emphasized that the Supreme Court's decision on COD approval had retrospective effect, making the earlier requirement non-existent. As a result, the Tribunal recalled its order for adjudication on merits. Case-Laws Income Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176717