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2022 (3) TMI 1482 - AT - Income TaxMiscellaneous Application by assessee requesting to recall the ITAT order - TP Adjustment - exclusion/inclusion of TTK Healthcare - HELD THAT:- We found that while adjudicating the issue of exclusion/inclusion of TTK Healthcare the Tribunal has restored the issue back to the file of the AO/TPO, whereas Ld. AR has pointed that this issue has already been considered by the DRP in A.Y. 2012-13 and the copy of the order is placed on record - He submitted that all the relevant information were already placed before the ITAT. After considering the submissions, we observe that there is a mistake apparent on record while adjudicating this issue. Therefore, we deem it fit and proper to recall only those two grounds (Ground No. 1 and 2) for denovo adjudication. We direct the registry to post this case in due course in regular bench.
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