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2018 (9) TMI 1830 - ITAT COCHINRectification of mistake - restoration of additional ground - mistake apparent on record in not specifically mentioning the admission of additional ground to the files of the CIT(A) for adjudication of the issue, in case of Smt.Jalaja Nair [2017 (8) TMI 1540 - ITAT COCHIN] - HELD THAT:- We rectify the mistake and make it clear by incorporating the following lines that, “since the lower authorities did not had an occasion to examine the additional ground raised by the assessee challenging the validity of search proceedings in the light of claim of the assessee, we deem it appropriate to set aside the issue to the file of the CIT(A) for his consideration and direct him to admit the additional ground raised by the assessee and adjudicate the issue as per law, in these cases as well”.
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