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2014 (6) TMI 320 - AT - Income TaxRecall of order – Held that:- Following Commissioner of Income-tax Versus Jolly Polymers [2012 (4) TMI 398 - GUJARAT HIGH COURT] - the appeal is allowed to be in favour of the Department, where the assessee has already applied before 31/03/2004, and such license were granted shortly thereafter - the date of application for Factory license was not emerging from the record, the matter is bound to be remitted back to the AO for verification of such fact and to decide the assessee’s case on the basis of findings given in the judgment – thus, the order is recalled and Registry is directed to fix the hearing of the appeal in due course – Decided in favour of Revenue.
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