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2018 (12) TMI 1653 - AT - Income TaxRectification of mistake u/s 254 - Tribunal has referred to certain decisions which were not discussed during the course of hearing and the assessee was not granted an opportunity of being heard on this issue, which constitutes a mistake apparent from record - Whether on the facts and circumstances of the case, Explanation (iia) to section 115JB has retrospective effect being clarificatory in nature? - HELD THAT:- By following the decision of TIDEL PARK LTD. [2009 (7) TMI 852 - MADRAS HIGH COURT] concluded that clause (iic) inserted by the Finance Act, 2015 w.e.f. 01.04.2016 is not applicable to the impugned assessment year 2002-03. But the assessee was not given an opportunity to explain his case vis-a-vis the decision in Tidel Park Ltd. (supra). Thus a mistake has crept into the impugned order of the Tribunal. Thus the order passed by the Bench is recalled and the Registry is directed to fix the appeal for fresh hearing before a regular Bench.
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