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2018 (8) TMI 1862 - AT - Income TaxMistake apparent from record within the meaning of section 254(2) - deduction u/s 80IC (2) (b) (iii) denied - Through this M.A., it was brought to our notice that in the case of M/s. Sewajpur Tea Co. Pvt. Ltd. [2013 (11) TMI 1327 - ITAT KOLKATA] M/s. Sewajpur Tea Co. Pvt. Ltd. was not engaged in carrying on business of cultivation of tea, which was an essential ingredient to be qualified for claiming deduction under section 80-IC the claim of that assessee was rejected - HELD THAT:- As brought to our notice that assessee company owned a Tea Estate situated in Silchar District of Assam. It was submitted before us that the assessee company, in order to utilize installed manufacturing capacity, purchased green leaves from the market also. Thus it was brought to our notice that the judgment of the Coordinate Bench of this Tribunal in the case of M/s. Sewajpur Tea Co. Pvt. Ltd. (Supra) is not applicable to the assessee company under consideration, as facts of the assessee company is different as discussed above. Since we have relied on the decision of the Coordinate Bench of the Tribunal in M/s. Sewajpur Tea Co. Pvt. Ltd. to decide the issue in assessee’s case, and it has been shown before us that case law is not applicable to the facts of the assessee’s case, therefore, we are of the view that the order of the Tribunal contains an apparent mistake and should be recalled. Therefore, we direct the Registry to fix the appeal in due course.
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