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2020 (11) TMI 979 - AT - Income TaxRectification u/s 254 - judgments of the jurisdictional High Court not considered - computation of agricultural income earned from leasehold agriculture land - HELD THAT:- Admittedly, the judgments of the jurisdictional High Court rendered in the case of Nandlal Sachdeva [2011 (2) TMI 1566 - ITAT INDORE] was not brought to notice of this Tribunal. It is pointed out by the Ld. counsel for the assessee that there are two conflicting judgments of the Hon'ble’ jurisdictional High Court. It is further pointed out that the judgment in the case of Nandlal Sachdeva (supra) is a later judgment. Considering the facts that the judgment of the Hon'ble jurisdictional High court was not brought to our notice at the time of passing of order which is subsequently, brought to our notice, therefore, we recall our order in respect of the additional grounds taken by the assessee. Further, the assessee has also pointed out that in earlier round of litigation the Tribunal had directed to compute agricultural income @ of ₹ 6,000/- and also the income earned from leasehold agricultural lands was also not decided. Considering material available on records we deem it proper that both issues require the decision as have not been addressed in the orders, sought to be rectified, which is a mistake apparent from records
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