https://www.taxtmi.com/caselaws?id=445239 An application to revive a withdrawn tax appeal, where liberty to seek reinstatement had earlier been reserved under the Vivad Se Vishwas process, could not be rejected by treating it as a rectification request under Section 254(2) of the Income-tax Act. The High Court distinguished revival of an appeal from rectification of an order, held that the six-month rectification limit was inapplicable, and found the Tribunal's refusal to restore the appeal unsustainable. The appeal was directed to be restored and heard on merits. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 01 Mar 2024 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445239 An application to revive a withdrawn tax appeal, where liberty to seek reinstatement had earlier been reserved under the Vivad Se Vishwas process, could not be rejected by treating it as a rectification request under Section 254(2) of the Income-tax Act. The High Court distinguished revival of an appeal from rectification of an order, held that the six-month rectification limit was inapplicable, and found the Tribunal's refusal to restore the appeal unsustainable. The appeal was directed to be restored and heard on merits. Case-Laws Income Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445239