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2018 (2) TMI 1747 - AT - Income TaxRectifications of mistake - Held that:- We have seen that the grounds of appeal raised by assessee in its appeal and the grounds of appeal raised by revenue are different. We have further noted that while dismissing the appeal of the assessee in sustaining the denial of exemption, the appeal of the revenue was treated as allowed. We have further noted that the appeal of the Revenue was allowed without discussing the grounds of appeal and the facts related therewith. Considering the fact that is no discussion about the facts related with grounds of appeal and the submission of respective parties, we find that non-consideration of grounds of appeal and the fact thereof are mistake apparent. - decided in favour of assessee.
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