https://www.taxtmi.com/caselaws?id=462850 The Calcutta HC dismissed the department's application seeking recall of an order dated 9.1.2023. The original order had rejected the department's appeal and dismissed their prayer for condonation of 979 days delay. The court held that an application for recalling such an order is not maintainable under law. The case involved the Principal Commissioner of Income Tax Central 1 Kolkata as appellant against a private limited company as respondent. The HC's brief ruling established that once a condonation of delay application is dismissed and an appeal is rejected on that basis, the department cannot file a recall application to reverse such determination. The application GA/3/2024 was accordingly dismissed by the two-judge bench. en-us Fri, 30 Aug 2024 00:00:00 +0530 Sun, 20 Jul 2025 23:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462850 The Calcutta HC dismissed the department's application seeking recall of an order dated 9.1.2023. The original order had rejected the department's appeal and dismissed their prayer for condonation of 979 days delay. The court held that an application for recalling such an order is not maintainable under law. The case involved the Principal Commissioner of Income Tax Central 1 Kolkata as appellant against a private limited company as respondent. The HC's brief ruling established that once a condonation of delay application is dismissed and an appeal is rejected on that basis, the department cannot file a recall application to reverse such determination. The application GA/3/2024 was accordingly dismissed by the two-judge bench. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462850