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2019 (2) TMI 1665 - AT - Income TaxRectification u/s 254 - violation of the provisions of section 255(3) as appeal ought not to have been heard by a Single Member Bench - HELD THAT:- Since the income assessed in the hands of assessee was more than ₹ 50 lakhs, the appeal ought not to have been heard by a Single Member Bench. Since the case was heard in violation of the provisions of section 255(3) of the Act, the order of the Tribunal suffers from a mistake apparent on the face of record and the order of the Tribunal dated 12.10.2018 is accordingly recalled. The Registry is directed to fix the case for hearing before the Division Bench in due course. Miscellaneous petition filed by the assessee is allowed.
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