https://www.taxtmi.com/caselaws?id=431901 A tax appeal dismissed for low tax effect can be reviewed and recalled where the dismissal rests on an incorrect factual premise about the applicable monetary limit under CBDT Circular No. 3/2018. The court accepted that the earlier tax effect figure had been shown by mistake and that the actual tax effect was materially higher, taking the case outside the circular's threshold. That factual error constituted an error apparent on the face of the record, so the review was allowed, the dismissal order was recalled, and the appeal was restored for hearing by the appropriate Bench. en-us Fri, 29 Jul 2022 00:00:00 +0530 Thu, 22 Dec 2022 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431901 A tax appeal dismissed for low tax effect can be reviewed and recalled where the dismissal rests on an incorrect factual premise about the applicable monetary limit under CBDT Circular No. 3/2018. The court accepted that the earlier tax effect figure had been shown by mistake and that the actual tax effect was materially higher, taking the case outside the circular's threshold. That factual error constituted an error apparent on the face of the record, so the review was allowed, the dismissal order was recalled, and the appeal was restored for hearing by the appropriate Bench. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431901