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2017 (11) TMI 1959 - AT - Income TaxRectification of mistake - HELD THAT:- As per the earlier tribunal order [2016 (4) TMI 1221 - ITAT BANGALORE] Ground Nos. 14 & 15 were decided and rejected as per Para No. 18 of that tribunal order and in the M. P. order the order was not recalled for fresh decision in respect of Ground Nos. 14 & 15. In view of these facts, there is no merit in this contention that Ground No. 14 & 15 are also to be decided afresh. Therefore, there is no mistake in the tribunal order that the Ground No. 16 is general and it does not require any specific adjudication and this ground was rejected on this basis. The M. P. filed by the assessee is liable to be dismissed as we find no mistake in the tribunal order.
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