https://www.taxtmi.com/caselaws?id=467419 Where a departmental revenue audit objection was accepted, a prior appellate dismissal based on a low tax appeal policy was treated as a mistake apparent on record and recalled, directing fresh hearing on merits. The governing CBDT circulars set monetary limits for Revenue appeals but carve out an exception where an accepted revenue audit objection yields an adverse appellate outcome; omission to consider that exception in the appellate order justified recall and remand for determination by the appropriate Bench. en-us Fri, 17 Sep 2021 00:00:00 +0530 Wed, 18 Mar 2026 11:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467419 Where a departmental revenue audit objection was accepted, a prior appellate dismissal based on a low tax appeal policy was treated as a mistake apparent on record and recalled, directing fresh hearing on merits. The governing CBDT circulars set monetary limits for Revenue appeals but carve out an exception where an accepted revenue audit objection yields an adverse appellate outcome; omission to consider that exception in the appellate order justified recall and remand for determination by the appropriate Bench. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467419