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| The Tax Publishers2021 TaxPub(DT) 0771 (Sur-Trib) INCOME TAX ACT, 1961
Section 154
Recalling of order of Tribunal merely on the basis of audit objection by Revenue is not a sufficient ground, especially when department had not brought any substantial material on the record pointing out that appeal was filed after evaluation of merit on the issues involved.
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Rectification - Mistake apparent - Based on audit objection -
Revenue filed miscellaneous application to recall the order passed by Tribunal on the basis of audit objection. Held: Department had not brought any substantial material on the record pointing out that appeal was filed after evaluation of merit on the issues involved. It sought to recall the order of the Tribunal merely on the basis of audit objection, which is not sufficient for recalling the Tribunal order. Therefore, no error could be found in the order of the Tribunal. Thus, the miscellaneous application was rejected.
REFERRED :
FAVOUR : In favour of assessee
A.Y. :
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