Tribunal Rejects Recall Request for Lack of Apparent Error

Anudeep Nimmatoori L.R. s/o. late Raja Babu Nimmatoori Vs ACIT (ITAT Hyderabad) The assessee filed Miscellaneous Application No.12/Hyd./2025 under Section 254(2) of the Income Tax Act seeking recall of the Tribunal’s common order dated 14.08.2024 in ITA No.621/Hyd./2022 for the assessment year 2018–19. After hearing both parties and examining the application, the Tribunal found that the assessee failed to demonstrate any prima facie “mistake apparent on record.” The Tribunal noted that the issue raised had already been thoroughly discussed in paragraph 108 of the original order, based ...