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2018 (9) TMI 2080 - AT - Income TaxRectification of mistake - Tribunal has inadvertently mentioned assessment year as 2009-10 in the cause title against the correct assessment year is 2012-13 - HELD THAT:- Having carefully examined the miscellaneous application vis-à-vis the order of the Tribunal, we find the Tribunal has wrongly mentioned the assessment year against cause title of the order. Therefore, we modify the same and we hold that the assessment year 2009-10 is replaced by 2012-13. Ground No. 3.3 raised before the Tribunal relating to entitlement of enhanced deduction under section 10AA of the Act has escaped the attention of the Tribunal while disposing the appeal - So far as non-adjudication of ground No. 3.3 is concerned, we find that this ground is left to be adjudicated by the Tribunal. We, therefore, direct the Registry to refix this appeal for hearing of ground No. 3.3 which is extracted hereunder for the sake of reference. Miscellaneous application filed by the assessee stands allowed and we direct the Registry to fix this appeal for hearing on ground No. 3.3 on 15.10.2018.
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