https://www.taxtmi.com/caselaws?id=444058 The recall application dismissal by the Income Tax Appellate Tribunal was overturned by the court. The petitioner's argument that the application should have been considered under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, rather than under Section 254 of the Income Tax Act, was accepted. The court found the dismissal unsustainable, quashed it, and remanded the matter for a fresh order in line with Rule 24. The judgment was influenced by the interpretation of rules and a Delhi High Court precedent, leading to the disposal of the writ petition in favor of the petitioner. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444058 The recall application dismissal by the Income Tax Appellate Tribunal was overturned by the court. The petitioner's argument that the application should have been considered under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, rather than under Section 254 of the Income Tax Act, was accepted. The court found the dismissal unsustainable, quashed it, and remanded the matter for a fresh order in line with Rule 24. The judgment was influenced by the interpretation of rules and a Delhi High Court precedent, leading to the disposal of the writ petition in favor of the petitioner. Case-Laws Income Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444058