TMI Blog2017 (12) TMI 1702X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 1672 - CALCUTTA HIGH COURT] held that review is possible in exercise of jurisdiction under section 260A of the Income Tax Act, 1961. We are satisfied that the assessee has made out good ground for review. - ITA NO.9 OF 2014, GA NO.2259 OF 2014 - - - Dated:- 12-12-2017 - Aniruddha Bose And Arindam Sinha, JJ. Mr.J.P.Khaitan, Mr.G.R.Sharma, Advocate For Appellant. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee. The CIT (A) reversed the order of the assessing officer relying on the judgment of the Special Bench of the Income Tax Appellate Tribunal in the case of Merilyn Shipping and Transport without any discussion as to how did the judgment in the case of Merilyn Shipping and Transport help the assessee. Aggrieved by the order of the CIT(A), the revenue preferred an appeal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said appellate authority found in favour of his client not on the alternative point urged, of the payee being exempted from payment of income tax, but on the contention that the issue was covered by a judgment of the Special Bench of the ITAT in Merilyn Shipping Transports v. Addl. CIT (2012) 136 ITD 23 (SB). According to him, since the CIT(A) had dealt with the issue on the basis of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the error occurred by reason of the counsel's mistake or it crept in by reason of an oversight on the part of the Court was not a circumstance which could affect the exercise of jurisdiction of the Court to review its decision. We have no doubt that the error was apparent on the face of the record and in our opinion the question as to how the error occurred is not relevant to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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