https://www.taxtmi.com/caselaws?id=57312 The Tribunal dismissed the Miscellaneous Application filed by the revenue as there was no mistake apparent on record. The Tribunal found that the additional ground raised by the department was not argued during the hearings and was deemed abandoned since the department did not press for its admission. Considering legal precedents and previous quashing of section 154 orders, the Tribunal concluded that admitting the additional ground would not impact the case outcome. Therefore, the Tribunal held that there was no merit in considering the additional ground at that stage. en-us Thu, 13 Apr 2006 00:00:00 +0530 Thu, 22 Sep 2016 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57312 The Tribunal dismissed the Miscellaneous Application filed by the revenue as there was no mistake apparent on record. The Tribunal found that the additional ground raised by the department was not argued during the hearings and was deemed abandoned since the department did not press for its admission. Considering legal precedents and previous quashing of section 154 orders, the Tribunal concluded that admitting the additional ground would not impact the case outcome. Therefore, the Tribunal held that there was no merit in considering the additional ground at that stage. Case-Laws Income Tax Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57312