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2018 (6) TMI 1691 - AT - Income TaxRectification of mistake u/s 254 - Fair Market Value (FMV) and its computation - Disallowance u/s 14A - HELD THAT:- No separate Ground was raised about the 14A disallowance under a separate head. It is found that Ground No.1 (c) remained unadjudicated as pointed out by the assessee. Therefore, we are recalling our order in that regard. As far as Grounds No.1(a) and 1(b) are considered we would like to observe that case laws relied upon by the assessee were not considered while passing the order [2016 (4) TMI 709 - ITAT MUMBAI] We recall our order in that regard also. The registry is directed to fix the case before regular Bench so that appeal filed by the assessee can be heard afresh. As a result, Miscellaneous Application filed by the assessee is allowed.
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