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2021 (6) TMI 1057 - ITAT PUNERectification of mistake u/s 254 - grounds nos. 3 and 4 of appeal memo regarding disallowance of commission payment remains un-adjudicated - HELD THAT:- It is a settled position of law that non-disposal of the grounds of appeal raised by the appellant is a mistake apparent from the record, capable of being rectified under Sec.254(2) - Accordingly, the appeal is recalled for the limited purpose of adjudicating of grounds of appeal. The Registry is directed to fix the appeal of hearing in due course. Accordingly, the Miscellaneous Application filed by the Revenue stands allowed. 5. In the result, the Miscellaneous Application filed by the Revenue is allowed.
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