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    <title>2025 (2) TMI 1914 - ITAT PUNE</title>
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    <description>A single miscellaneous application seeking recall of a consolidated ex parte order covering multiple assessment years was held not maintainable because each assessment year required a separate recall application. The defect meant the application did not properly correspond to all years disposed of in the common order, so it was treated as infructuous in its present form. However, liberty was granted to file separate miscellaneous applications year-wise. The assessee was therefore directed to proceed with individual applications for each assessment year.</description>
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      <description>A single miscellaneous application seeking recall of a consolidated ex parte order covering multiple assessment years was held not maintainable because each assessment year required a separate recall application. The defect meant the application did not properly correspond to all years disposed of in the common order, so it was treated as infructuous in its present form. However, liberty was granted to file separate miscellaneous applications year-wise. The assessee was therefore directed to proceed with individual applications for each assessment year.</description>
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