https://www.taxtmi.com/caselaws?id=405536 The Tribunal dismissed the revenue's Miscellaneous Application seeking the recalling of the Tribunal's order, emphasizing that the subsequent circular and special order could not be applied retroactively. The Tribunal ruled that the non-consideration of these documents did not constitute a mistake apparent from the record and therefore did not meet the criteria for rectification under Section 254(2) of the Income Tax Act. The decision was based on maintaining consistency with previous rulings and concluded that the subsequent circulars and orders did not apply to the original order. en-us Wed, 03 Mar 2021 00:00:00 +0530 Tue, 23 Mar 2021 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405536 The Tribunal dismissed the revenue's Miscellaneous Application seeking the recalling of the Tribunal's order, emphasizing that the subsequent circular and special order could not be applied retroactively. The Tribunal ruled that the non-consideration of these documents did not constitute a mistake apparent from the record and therefore did not meet the criteria for rectification under Section 254(2) of the Income Tax Act. The decision was based on maintaining consistency with previous rulings and concluded that the subsequent circulars and orders did not apply to the original order. Case-Laws Income Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405536