https://www.taxtmi.com/caselaws?id=309328 Under the income-tax appeal instructions, a low tax effect dismissal was held unsustainable where the appellate record already contained the authorization memo and departmental material showing that the Revenue had invoked the exception for cases involving acceptance of a Revenue Audit objection. The Tribunal found that its earlier non-maintainability order had overlooked material on record, and that such omission constituted a mistake apparent from the record. A recall under section 254(2) was therefore permitted to restore the appeals for fresh hearing under section 254(1), because the rectification did not amount to a review of a merits decision. en-us Fri, 27 May 2022 00:00:00 +0530 Thu, 24 Aug 2023 22:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309328 Under the income-tax appeal instructions, a low tax effect dismissal was held unsustainable where the appellate record already contained the authorization memo and departmental material showing that the Revenue had invoked the exception for cases involving acceptance of a Revenue Audit objection. The Tribunal found that its earlier non-maintainability order had overlooked material on record, and that such omission constituted a mistake apparent from the record. A recall under section 254(2) was therefore permitted to restore the appeals for fresh hearing under section 254(1), because the rectification did not amount to a review of a merits decision. Case-Laws Income Tax Fri, 27 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309328