https://www.taxtmi.com/caselaws?id=392701 The Tribunal dismissed the Revenue's miscellaneous application seeking rectification of an order based on a CBDT Circular and special order, as they were issued after the appeal filing date and not part of the record during initial proceedings. The Tribunal held that the exceptions outlined in the circular and special order did not apply to the case at hand, leading to the affirmation of the previous order's dismissal due to low tax effect. en-us Mon, 24 Feb 2020 00:00:00 +0530 Fri, 20 Mar 2020 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392701 The Tribunal dismissed the Revenue's miscellaneous application seeking rectification of an order based on a CBDT Circular and special order, as they were issued after the appeal filing date and not part of the record during initial proceedings. The Tribunal held that the exceptions outlined in the circular and special order did not apply to the case at hand, leading to the affirmation of the previous order's dismissal due to low tax effect. Case-Laws Income Tax Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392701