https://www.taxtmi.com/caselaws?id=293401 Departmental appeals linked to revenue audit objections must still satisfy the Board's circulars requiring examination of merits before filing; a mere audit objection does not by itself justify recall of a Tribunal's dismissal for low tax effect. The Tribunal held that mechanical reliance on an audit objection cannot override the binding circular framework, and absent substantial material showing error in the earlier dismissal, the recall application could not be entertained. The Revenue's miscellaneous application was therefore rejected. en-us Mon, 20 Jan 2020 00:00:00 +0530 Wed, 10 Feb 2021 09:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293401 Departmental appeals linked to revenue audit objections must still satisfy the Board's circulars requiring examination of merits before filing; a mere audit objection does not by itself justify recall of a Tribunal's dismissal for low tax effect. The Tribunal held that mechanical reliance on an audit objection cannot override the binding circular framework, and absent substantial material showing error in the earlier dismissal, the recall application could not be entertained. The Revenue's miscellaneous application was therefore rejected. Case-Laws Income Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293401