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2020 (3) TMI 1248 - AT - Income TaxRectification of mistake - mistake apparent on record - Grounds not adjudicated - Addition u/s 14A - whether earning of income is not essential for incurring expenditure? - whether CIT(A) has incorrectly relied on Delhi High Court decision in the case of Cheminvest Ltd. [2015 (9) TMI 238 - DELHI HIGH COURT] given that the issue has not reached finality, as the Hon'ble Supreme Court in case of Godrej & Boyce Manufacturing Co. Ltd., [2017 (9) TMI 1689 - SUPREME COURT] is yet to pronounce its order in the question of "Whether provision of Section 14A of the Act are applicable even when no exempt income is earned?" - THAT:- We find from the order passed in [2019 (4) TMI 1888 - ITAT VISAKHAPATNAM] that ground Nos. 5 & 6 are not adjudicated, therefore there is a mistake apparent on record, hence, it has to be recalled. Accordingly, recalled the order passed only to adjudicate the ground Nos. 5 & 6. Registry is directed to post the appeal for hearing on 16/03/2020. Misc. Application filed by the assessee is allowed.
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