https://www.taxtmi.com/caselaws?id=309931 The Tribunal considered whether an earlier dismissal of Revenue appeals for low tax effect could be recalled where the Revenue Audit Objection was said to fall within the exceptions under CBDT Circular No. 3/2018. It noted that liberty had already been reserved to seek recall if any circular exception was established. On examining the material placed on record, the Tribunal found that the Revenue Audit Objection came within the stated exceptions, which justified recalling the earlier order and restoring the matter for hearing. The recall application was accordingly allowed. en-us Fri, 16 Sep 2022 00:00:00 +0530 Wed, 27 Sep 2023 21:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309931 The Tribunal considered whether an earlier dismissal of Revenue appeals for low tax effect could be recalled where the Revenue Audit Objection was said to fall within the exceptions under CBDT Circular No. 3/2018. It noted that liberty had already been reserved to seek recall if any circular exception was established. On examining the material placed on record, the Tribunal found that the Revenue Audit Objection came within the stated exceptions, which justified recalling the earlier order and restoring the matter for hearing. The recall application was accordingly allowed. Case-Laws Income Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309931