https://www.taxtmi.com/caselaws?id=407423 The Appellate Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall an order due to discrepancies in the grounds of appeal filed for the assessment year 2013-14. The Tribunal clarified that it had already adjudicated the ground raised before it, emphasizing its obligation to address only the grounds presented. Despite the Revenue's failure to submit written submissions and the discrepancy in the number of approved grounds, the Tribunal found no basis to rectify the order under section 254(2) of the Act. Consequently, the Miscellaneous Application was dismissed, and the original order stood. en-us Fri, 09 Apr 2021 00:00:00 +0530 Tue, 11 May 2021 08:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407423 The Appellate Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall an order due to discrepancies in the grounds of appeal filed for the assessment year 2013-14. The Tribunal clarified that it had already adjudicated the ground raised before it, emphasizing its obligation to address only the grounds presented. Despite the Revenue's failure to submit written submissions and the discrepancy in the number of approved grounds, the Tribunal found no basis to rectify the order under section 254(2) of the Act. Consequently, the Miscellaneous Application was dismissed, and the original order stood. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407423