https://www.taxtmi.com/caselaws?id=191588 The Tribunal dismissed both Miscellaneous Applications filed by the Revenue, as no apparent mistake was found in its previous order. The Tribunal emphasized that the Revenue's attempt to reargue the matter under the guise of rectification was impermissible, citing legal precedents. The decision was based on the principle that matters already decided upon cannot be reopened without clear error in the original order. en-us Thu, 23 Jul 2015 00:00:00 +0530 Sat, 08 Apr 2017 09:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191588 The Tribunal dismissed both Miscellaneous Applications filed by the Revenue, as no apparent mistake was found in its previous order. The Tribunal emphasized that the Revenue's attempt to reargue the matter under the guise of rectification was impermissible, citing legal precedents. The decision was based on the principle that matters already decided upon cannot be reopened without clear error in the original order. Case-Laws Income Tax Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191588