https://www.taxtmi.com/caselaws?id=360515 The tribunal dismissed the appellant's miscellaneous application seeking the recalling of the order, emphasizing the lack of verifiable evidence to support the alleged mistake apparent on record. Despite the appellant's arguments and reliance on the stamp of the CIT(A)'s office, the tribunal found no conclusive proof of the application's submission under Section 154. The decision was based on the absence of fresh evidence and statutory limitations, affirming the original order's validity. The tribunal underscored the necessity of substantiated claims and concrete proof in legal proceedings, ultimately upholding its initial ruling. en-us Mon, 14 May 2018 00:00:00 +0530 Fri, 18 May 2018 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360515 The tribunal dismissed the appellant's miscellaneous application seeking the recalling of the order, emphasizing the lack of verifiable evidence to support the alleged mistake apparent on record. Despite the appellant's arguments and reliance on the stamp of the CIT(A)'s office, the tribunal found no conclusive proof of the application's submission under Section 154. The decision was based on the absence of fresh evidence and statutory limitations, affirming the original order's validity. The tribunal underscored the necessity of substantiated claims and concrete proof in legal proceedings, ultimately upholding its initial ruling. Case-Laws Income Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360515