https://www.taxtmi.com/caselaws?id=310831 An earlier departmental appeal dismissal based on low tax effect was recalled because the actual tax effect was above the monetary threshold prescribed in the CBDT circulars. The Tribunal treated the earlier disposal as an inadvertent mistake apparent from the record, arising from an erroneous factual premise on the applicable limit. The prior order was therefore recalled and the departmental appeal restored for hearing on merits. en-us Tue, 31 May 2022 00:00:00 +0530 Tue, 21 Nov 2023 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310831 An earlier departmental appeal dismissal based on low tax effect was recalled because the actual tax effect was above the monetary threshold prescribed in the CBDT circulars. The Tribunal treated the earlier disposal as an inadvertent mistake apparent from the record, arising from an erroneous factual premise on the applicable limit. The prior order was therefore recalled and the departmental appeal restored for hearing on merits. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310831