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2012 (11) TMI 390 - AT - Income TaxRecalling of Tribunal's Order - non filing of the copy of judgement of Hon’ble Gujarat High Court - Held that:- The issue was not decided by ignoring the judgement of Hon’ble Gujarat High Court rendered in the case of Radhe Developers [2011 (12) TMI 248 - GUJARAT HIGH COURT] but in fact, it was restored back to the file of CIT(A) to decide the matter afresh in the light of this judgement as the same was not made available till the order was dictated - no apparent mistake in the tribunal order. No sale of any flat with terrace alleged area of 1700 sq. ft in two years under consideration - no verification is called for on this issue as has been directed by the Tribunal - Held that:- This issue was very much before the CIT(A) in AY 2006-07 as to whether if one of the flats is having built up area of 1700 sq. ft and 1480 sq. ft or has been noted by CIT(A) in his order and he directed the A.O. to verify this aspect and to decide the issue as per law & in 2005-06 it is noted by CIT(A) of his order that the next ground which has been stressed by the A.O. is that there were 2 flats with built up area of 1700 sq. ft. each which disentitled the assessee for deduction, thus no merit in the assessee's contention that no issue in dispute regarding built up area of the flats existed - no apparent mistake in the tribunal order on this aspect also - misc. applications of the assessee dismissed - against assessee.
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