https://www.taxtmi.com/caselaws?id=778237 HC dismissed the petition challenging the ITAT's invocation of section 254(2) to correct a procedural error on the face of the record. The court found both the assessee's appeal and the Revenue's cross-appeal were heard together; the appellate order did not decide the cross-appeal to avoid inconsistent findings. The assessee's contention about immaterial tax effect per CBDT circular was not upheld. Petition lacked merit and was dismissed. The HC granted the assessee 21 days from the order date in which no further action shall be taken to enable filing of a writ appeal. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778237 HC dismissed the petition challenging the ITAT's invocation of section 254(2) to correct a procedural error on the face of the record. The court found both the assessee's appeal and the Revenue's cross-appeal were heard together; the appellate order did not decide the cross-appeal to avoid inconsistent findings. The assessee's contention about immaterial tax effect per CBDT circular was not upheld. Petition lacked merit and was dismissed. The HC granted the assessee 21 days from the order date in which no further action shall be taken to enable filing of a writ appeal. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778237