Subsequent judgment reversing a legal interpretation is not apparent mistake

ACIT (OSD) Vs G4S Facility Services (India) Ltd. (ITAT Delhi) Income Tax Appellate Tribunal (ITAT), Delhi Bench, addressed a miscellaneous application filed by the revenue seeking to recall an order concerning delayed contributions to Provident Fund (PF) and Employee State Insurance (ESI). The order in question, dated August 30, 2022, had dismissed the revenue’s appeal, favoring the assessee based on earlier judgments from various High Courts. The revenue cited the Supreme Court decision in Checkmate Services P. Ltd. v. CIT-1 to argue that the tribunal’s order was erroneous and required re...