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2022 (4) TMI 1410 - ITAT AHMEDABADRectification of mistake u/s 254 - Benefit of deduction provided u/s 80P(2)(d) - Non-consideration of a judgment of the jurisdictional High Court in SABARKANTHA DISTRICT COOPERATIVE MILK PRODUCERS UNION LTD. [2014 (6) TMI 977 - GUJARAT HIGH COURT] - HELD THAT:- Admittedly, the above judgment cited by the ld. AR of the assessee of the Hon’ble Gujarat High Court has not been considered by this Tribunal in its order - Non-consideration of the judgment of Hon’ble Jurisdictional High Court, constitutes a mistake apparent from record as held by Hon’ble jurisdictional High Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ld. [2003 (3) TMI 70 - GUJARAT HIGH COURT], which has been upheld by the Hon’ble Supreme Court [2008 (9) TMI 11 - SUPREME COURT]. We hold that there is a mistake in the order of this Tribunal which needs to be rectified under section 254(2) of the Act. Accordingly we recall the order of this tribunal as discussed above for limited purpose of fresh adjudication of grounds bearing Nos. from 2 to 5 filed in the memo of appeal as per the provisions of law. Accordingly, the registry is directed to fix the case for fresh hearing under intimation to both the parties. Hence the MA filed by the assessee is allowed.
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