https://www.taxtmi.com/caselaws?id=394205 The Tribunal dismissed the miscellaneous applications filed by the assessee for AY 2009-10 and 2010-11 under section 254(2) of the I.T. Act, 1961. Despite alleging non-service of notice leading to an ex-parte decision, the Tribunal found no mistake apparent on the record to recall the order. The legal challenge against the validity of reopening the assessment under section 147 of the I.T. Act, 1961 was also addressed, with the Tribunal emphasizing the need for a reasonable cause for non-attendance to recall an ex-parte decision. Ultimately, the Tribunal found no merit in rectifying the orders and dismissed the applications. en-us Tue, 21 Jan 2020 00:00:00 +0530 Fri, 03 Apr 2020 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394205 The Tribunal dismissed the miscellaneous applications filed by the assessee for AY 2009-10 and 2010-11 under section 254(2) of the I.T. Act, 1961. Despite alleging non-service of notice leading to an ex-parte decision, the Tribunal found no mistake apparent on the record to recall the order. The legal challenge against the validity of reopening the assessment under section 147 of the I.T. Act, 1961 was also addressed, with the Tribunal emphasizing the need for a reasonable cause for non-attendance to recall an ex-parte decision. Ultimately, the Tribunal found no merit in rectifying the orders and dismissed the applications. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394205