https://www.taxtmi.com/caselaws?id=467740 An appeal dismissed as infructuous can be recalled when the factual basis for that dismissal is later removed by production of the consequential assessment order. Here, the subsequent availability of that order justified restoring the appeal for fresh adjudication on merits in the interest of justice. The earlier dismissal was therefore set aside and the appeal restored; the miscellaneous application was allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 31 Mar 2026 19:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467740 An appeal dismissed as infructuous can be recalled when the factual basis for that dismissal is later removed by production of the consequential assessment order. Here, the subsequent availability of that order justified restoring the appeal for fresh adjudication on merits in the interest of justice. The earlier dismissal was therefore set aside and the appeal restored; the miscellaneous application was allowed. Case-Laws Income Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467740