https://www.taxtmi.com/caselaws?id=437141 The Tribunal dismissed the Revenue's Miscellaneous Application regarding the maintainability of the appeal after the assessee company was dissolved by the High Court of Gujarat. The Tribunal held that it cannot review its order under section 254 of the Act and rejected the Revenue's request to recall and modify the order, emphasizing that re-arguing the appeal with new grounds and case laws is impermissible. The decision was rendered on 24-04-2023. en-us Mon, 24 Apr 2023 00:00:00 +0530 Thu, 27 Apr 2023 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437141 The Tribunal dismissed the Revenue's Miscellaneous Application regarding the maintainability of the appeal after the assessee company was dissolved by the High Court of Gujarat. The Tribunal held that it cannot review its order under section 254 of the Act and rejected the Revenue's request to recall and modify the order, emphasizing that re-arguing the appeal with new grounds and case laws is impermissible. The decision was rendered on 24-04-2023. Case-Laws Income Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437141