2021 (11) TMI 1087 - Income Tax

Rectification of mistake u/s 154 - amounts with respect to interest income, commitment fees and agency income - HELD THAT:- We deem it fit and proper to rectify the quantum of interest income, commitment fees and agency fees. Ordered, accordingly. The impugned order dated 4th December 2020 stands rectified accordingly.

Ground nos. 9 and 10 remained indisposed off - DR fairly agrees that the above grounds have remained to be disposed of, but, as for the arguments as merits his suggestion is that these submissions can only be taken up for hearing when recalled matter comes up for hearing when recalled matter comes up for hearing. Learned counsel for the assessee does not oppose the said suggestion.

Having regard to the rival submissions, and having perused the material on record, we are satisfied that ground nos. 9 and 10 have remained to be disposed of and the impugned order needs to be recalled accordingly. We order so. The Registry is directed to refix the matter for the limited purposes of disposing of these two grounds of appeal.