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2022 (1) TMI 1226 - AT - Income TaxRectification of mistake u/s 154 - HELD THAT:- Disallowance towards warrant issue expenses claimed u/s. 35D of the Act and as a matter of fact Ground No.5 of the grounds of appeal of the assessee for the A.Y. 2013-14 relates to interest income, whether should be taxed under the head “income from other sources” or as “business income” was the issue and the Tribunal inadvertently did not adjudicate upon this issue. Therefore, the assessee in its petition prays that the Tribunal may recall its order for the A.Y.2013-14 to rectify the typographical error crept in the order of the Tribunal and to dispose off ground No.5 of ground of appeal. On hearing the rival contentions and perusing the order of the Tribunal, we noticed that there are certain typographical errors crept in the order of the Tribunal especially in Para Nos. 118 and 119 at Page No.75. Thus the same are rectified hereunder.
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