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2022 (2) TMI 1269 - AT - Income TaxRectification of mistake u/s 154 - TDS u/s 194H - payment of the discounts allowed to its prepaid distributors on sale of starter kits and prepaid recharge vouchers - it is assesses plea that in the aforesaid order of ITAT ground No.1 raised by the revenue has not been adjudicated - HELD THAT:- A reading of the ITAT order shows that ITAT has only adjudicated the ground No.2; and the ground No.1 has not been adjudicated. Ld. Counsel of the assessee fairly agreed to the above. Accordingly, we are of the considered opinion that a mistake apparent form record has crept into the ITAT order inasmuch as ground No.1 duly raised before it has not been adjudicated. Accordingly, the aforesaid order of the ITAT is recalled for the limited purpose of adjudicating ground No.1, which has remained un-adjudicated. Assessees miscellaneous application stands allowed as above.
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