https://www.taxtmi.com/caselaws?id=466830 Non-adjudication of substantive, documented submissions and issuance of a non-speaking or incomplete order constitutes a mistake apparent on the record requiring recall and restoration of the appeal for rehearing; the Tribunal failed to decide specific grounds including aggregation of duplicate/triplicate diary entries, acceptance of third-party diary material without independent corroboration, and alleged mechanical approval and misapplication of the penal tax provision, and did not examine the affidavit of the diary's author or supporting documentary chart - those issues must be considered afresh and the impugned order is set aside with the appeal restored and the miscellaneous application allowed. en-us Mon, 30 Jun 2025 00:00:00 +0530 Fri, 20 Feb 2026 20:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466830 Non-adjudication of substantive, documented submissions and issuance of a non-speaking or incomplete order constitutes a mistake apparent on the record requiring recall and restoration of the appeal for rehearing; the Tribunal failed to decide specific grounds including aggregation of duplicate/triplicate diary entries, acceptance of third-party diary material without independent corroboration, and alleged mechanical approval and misapplication of the penal tax provision, and did not examine the affidavit of the diary's author or supporting documentary chart - those issues must be considered afresh and the impugned order is set aside with the appeal restored and the miscellaneous application allowed. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466830