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2019 (6) TMI 1601 - AT - Income TaxRectification application - Validity of the reopening of the assessment u/s 147 of the Act read with section 148 - Initially the assessee had not pressed the aforesaid grounds as the same were not permitted by the Committee on Disputes’ - HELD THAT:- As held in the of the decision of the Hon'ble Supreme Court in the case of Electronics Corporation of India Ltd. [2011 (2) TMI 3 - SUPREME COURT] the approval of the Committee on Disputes was not required for pursuing the appeals before the I.T.A.T. and Courts. The assessee, accordingly, duly pressed those grounds. The above said grounds inadvertently were dismissed as ‘not pressed’ be cause of the earlier note put on against the aforesaid grounds. Earlier, the Committee on Dispute s had not permitted to raise the aforesaid grounds. However, later on since the assessee had become entitled to raise and press these legal issues, which go to the root of the case, the Ld. Counsel for the assessee, duly pressed the same during arguments. In view of the above, a mistake apparent on record has occurred in the order of the Tribunal in not adjudicating the aforesaid legal issues on merits. The consolidated order [2018 (8) TMI 2027 - ITAT CHANDIGARH] of this Tribunal is, therefore, recalled to the limited extent and purpose for adjudication of the related ground.Miscellaneous Applications filed by the assessee are treated as allowed.
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