https://www.taxtmi.com/caselaws?id=289541 The Tribunal allowed the miscellaneous application for rectification, recalling its previous order and scheduling a fresh hearing based on contradictory decisions and the Hon'ble High Court's clarification. The apparent mistake in dismissing the assessee's appeal was rectified under Section 254(2) of the Income Tax Act, 1961, emphasizing the importance of aligning decisions with current legal interpretations for just outcomes. en-us Fri, 08 Aug 2014 00:00:00 +0530 Thu, 06 Aug 2020 06:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289541 The Tribunal allowed the miscellaneous application for rectification, recalling its previous order and scheduling a fresh hearing based on contradictory decisions and the Hon'ble High Court's clarification. The apparent mistake in dismissing the assessee's appeal was rectified under Section 254(2) of the Income Tax Act, 1961, emphasizing the importance of aligning decisions with current legal interpretations for just outcomes. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289541