2023 (4) TMI 646

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..... This Miscellaneous Application under section 254(2) of the Income Tax Act, 1961[ in short 'the Act'], has been filed by the Department for recalling the order of Tribunal in ITA No.3238/Mum/2019 for assessment years 2010-11 dated 16/09/2020 2. Shri T. Shankar representing the Department submitted that the Tribunal has dismissed aforesaid appeal of the Revenue on account of low tax effect in th .....

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..... (Inv), but the source of information was Sales Tax Department. This clearly indicate that the reopening was based on information sourced from external agency. In the aforesaid facts the Tribunal order dated 16/09/2020 is recalled and the appeal is restored to its original number. 4. Registry is directed to fix the appeal for hearing in due course after notice to both sides. 5. In the result, Mis .....

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