https://www.taxtmi.com/caselaws?id=438942 The Tribunal allowed the department's applications under Section 254(2) of the Income Tax Act, recalling the orders that were not in conformity with the Supreme Court's judgment in the Checkmate Services Pvt. Ltd. case. The Tribunal clarified that it could rectify its order based on subsequent judgments and was not bound by the six-month time limit for rectifications. New contentions raised by the assessees were not entertained, and the Tribunal focused on aligning its orders with the Supreme Court's decision. The appeals were to be reheard to give effect to the Supreme Court's judgment. en-us Mon, 29 May 2023 00:00:00 +0530 Mon, 18 Sep 2023 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438942 The Tribunal allowed the department's applications under Section 254(2) of the Income Tax Act, recalling the orders that were not in conformity with the Supreme Court's judgment in the Checkmate Services Pvt. Ltd. case. The Tribunal clarified that it could rectify its order based on subsequent judgments and was not bound by the six-month time limit for rectifications. New contentions raised by the assessees were not entertained, and the Tribunal focused on aligning its orders with the Supreme Court's decision. The appeals were to be reheard to give effect to the Supreme Court's judgment. Case-Laws Income Tax Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438942