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2013 (11) TMI 1491 - HC - Income TaxRectification application - Held that:- The learned Tribunal taking note of the judgment in case of Indwell Constructions Versus Commissioner Of Income-Tax [1998 (3) TMI 121 - ANDHRA PRADESH High Court] passed the order on 25.08.2010 deciding the matter in favour of the assessee - According to the Department, the issue decided by this court in the aforesaid case was not applied at all - The learned Tribunal has committed grave error in not taking the note of the judgment of this court and in not considering whether the ratio of the decision therein is applicable in this case or not - The issue was restored for fresh adjudication.
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