https://www.taxtmi.com/caselaws?id=303072 The Tribunal dismissed the Revenue's Miscellaneous Application seeking rectification of an order due to factual errors, stating it lacked merit. The Tribunal found that the assessee had correctly followed the application process under section 10(23C) of the Income Tax Act by submitting the application through the Commissioner of Income Tax. The Revenue's request was deemed an impermissible attempt to review its own decision, leading to the dismissal of the application and upholding the original judgment in favor of the assessee. en-us Tue, 04 Feb 2014 00:00:00 +0530 Fri, 01 Jul 2022 21:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303072 The Tribunal dismissed the Revenue's Miscellaneous Application seeking rectification of an order due to factual errors, stating it lacked merit. The Tribunal found that the assessee had correctly followed the application process under section 10(23C) of the Income Tax Act by submitting the application through the Commissioner of Income Tax. The Revenue's request was deemed an impermissible attempt to review its own decision, leading to the dismissal of the application and upholding the original judgment in favor of the assessee. Case-Laws Income Tax Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303072