Finality Prevails: Later SC Judgment Can’t Rectify Concluded ITAT Order

DCIT Vs Mangilal Padamchand (Karnataka High Court) Karnataka HC to Revenue: Final means Final — You can’t reopen closed cases just because the law changed later- HC Dismisses Revenue’s Plea Seeking Recall of ITAT Order Based on Later Supreme Court Ruling in Checkmate Services The Karnataka High Court dismissed the Revenue’s writ petition challenging the Income Tax Appellate Tribunal’s order dated 16.06.2023, which had refused to condone delay & entertain the Department’s miscellaneous application filed to rectify its earlier order for AY 2018-19. The Revenue had filed a rectifi...