https://www.taxtmi.com/caselaws?id=433697 The High Court allowed the appeal, setting aside the Income Tax Appellate Tribunal's order dismissing the Miscellaneous Petition as time-barred. The Court held that the petition was filed within the prescribed time limit under the law applicable at the time of communication of the order. It emphasized that the Tribunal erred in applying an amended law retrospectively and directed a fresh consideration of the application without addressing the substantive issues. The judgment underscored the importance of adhering to the relevant legal provisions and ensuring consistency in applying the law for fair outcomes in tax matters. en-us Thu, 02 Feb 2023 00:00:00 +0530 Mon, 06 Feb 2023 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433697 The High Court allowed the appeal, setting aside the Income Tax Appellate Tribunal's order dismissing the Miscellaneous Petition as time-barred. The Court held that the petition was filed within the prescribed time limit under the law applicable at the time of communication of the order. It emphasized that the Tribunal erred in applying an amended law retrospectively and directed a fresh consideration of the application without addressing the substantive issues. The judgment underscored the importance of adhering to the relevant legal provisions and ensuring consistency in applying the law for fair outcomes in tax matters. Case-Laws Income Tax Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433697