https://www.taxtmi.com/caselaws?id=394044 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall its consolidated order, emphasizing that no apparent mistake was found in the original order. The Tribunal relied on legal precedents to establish that the Assessing Officer lacked authority to reopen the assessment based solely on the DVO's opinion. It concluded that the Revenue's attempt to review the order under the guise of rectification exceeded the scope of Section 254(2) of the Income Tax Act. The Tribunal upheld its original decision, denying the request for recalling the consolidated order. en-us Mon, 02 Mar 2020 00:00:00 +0530 Sat, 28 Mar 2020 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394044 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall its consolidated order, emphasizing that no apparent mistake was found in the original order. The Tribunal relied on legal precedents to establish that the Assessing Officer lacked authority to reopen the assessment based solely on the DVO's opinion. It concluded that the Revenue's attempt to review the order under the guise of rectification exceeded the scope of Section 254(2) of the Income Tax Act. The Tribunal upheld its original decision, denying the request for recalling the consolidated order. Case-Laws Income Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394044