https://www.taxtmi.com/caselaws?id=309742 The Tribunal accepted that its earlier observation that the relevant ground had not been raised before the lower authorities was contrary to the record, and treated that error as sufficient to recall the prior order only to the limited extent necessary for fresh adjudication of grounds No. 5 and 6. The order was therefore recalled for restricted reconsideration of those grounds, and the miscellaneous petition was allowed. en-us Fri, 20 Apr 2018 00:00:00 +0530 Wed, 20 Sep 2023 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309742 The Tribunal accepted that its earlier observation that the relevant ground had not been raised before the lower authorities was contrary to the record, and treated that error as sufficient to recall the prior order only to the limited extent necessary for fresh adjudication of grounds No. 5 and 6. The order was therefore recalled for restricted reconsideration of those grounds, and the miscellaneous petition was allowed. Case-Laws Income Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309742