https://www.taxtmi.com/caselaws?id=377647 The appellate tribunal dismissed the Revenue's miscellaneous applications seeking rectification of a mistake apparent from the record in the order dated 16.04.2018 for AY 2003-04 and 2004-05. The tribunal clarified that the earlier order of 23.08.2016, which dismissed the appeals as defective, was duly recalled in the interest of justice, and the Revenue was represented during subsequent appeal hearings. The tribunal criticized the Revenue's approach as irresponsible and cavalier, emphasizing the necessity for appellate orders to be based on the grounds raised. Additionally, the tribunal rejected the Revenue's request to review the order on jurisdiction, stating that such a review was not permissible under the relevant Act. en-us Fri, 22 Feb 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377647 The appellate tribunal dismissed the Revenue's miscellaneous applications seeking rectification of a mistake apparent from the record in the order dated 16.04.2018 for AY 2003-04 and 2004-05. The tribunal clarified that the earlier order of 23.08.2016, which dismissed the appeals as defective, was duly recalled in the interest of justice, and the Revenue was represented during subsequent appeal hearings. The tribunal criticized the Revenue's approach as irresponsible and cavalier, emphasizing the necessity for appellate orders to be based on the grounds raised. Additionally, the tribunal rejected the Revenue's request to review the order on jurisdiction, stating that such a review was not permissible under the relevant Act. Case-Laws Income Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377647