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2018 (1) TMI 1599 - ITAT HYDERABADRectification of mistake - Reopening of assessment - addition made u/s 69 and u/s 69A of the Act towards unexplained investment in jewellery and cash deposits - as per CIT-A even if the above addition is deleted, it is still liable to be taxed u/s 2(22)(e) - assessee has raised the alternative grounds in both the appeals that it cannot be treated as a deemed divided u/s 2(22)(e) - Revenue filed the M.A. contending that the alternative ground raised by the assessee on similar lines as in A.Y 2010-11 has not been adjudicated by the Tribunal resulting in an apparent mistake which needs rectification - HELD THAT:- We find that the appeals before the Tribunal were filed by the assessee and the alternative grounds raised by the assessee are not adjudicated by the Tribunal. However, we find that non-adjudication of the said grounds by the Tribunal do not cause any prejudice to the interests of the Revenue and therefore, we see no mistake in the order of the Tribunal which needs rectification at the instance of the Revenue.
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