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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Request for recalling an order wherein the appeal was dismissed ...

Case Laws     Income Tax

September 16, 2020

Request for recalling an order wherein the appeal was dismissed on the ground of delay in filing an appeal - assessee cannot expect the Tribunal to become a party to its plan to be eligible for such settlement scheme by allowing its prayer to firstly recall the order and then, subsequently on such recall, allow the withdraw of the appeal, being a condition precedent for settlement of dispute. - AT

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