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2014 (4) TMI 1098 - AT - Income TaxRectification of mistake - Held that:- As concerning invocation and application of section 50C, was pressed by the ld. AR during hearing, raising arguments in its respect. There has thus indeed occurred a mistake by the tribunal in not adjudicating the assessee’s ground # 1. We, accordingly, have no hesitation in, acceding to the assessee’s prayer, recalling the assessee’s appeal, since disposed of per the impugned order, for being heard afresh and decided in respect of the assessee’s ground no. 1, which raises an issue separate and distinct from Ground # 2 adjudicated by the tribunal.
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