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2017 (9) TMI 668 - HC - Income TaxRectification of mistake - ITAT passed separate orders for the different AYs despite the facts that all the four AYs, i.e. 2006-07, 2007-08, 2008-09 and 2009-10 being the same - Held that:- The Court is of the view that the Petitioner has been able to make out a case to show that the ITAT contradicted itself by passing separate orders in respect of the Assessee’s appeals for the aforementioned AYs on different dates. It is not understood as to how the factual matrix for AYs 2007-08, 2008-09 and 2009-10 could be different from that of AY 2006-07 such that it would necessitate contradictory orders being passed in each of the AYs. The ITAT’s order dated 31st December 2012 allowing the Assessee’s appeal for AY 2006-07 has been sustained by this Court by dismissing the Revenue’s appeal on 3rd April 2014. Yet, the ITAT did not follow the said order for AY 2006-07 when it came to the Assessee’s appeals for the subsequent years, i.e. 2007-08, 2008-09 and 2009-10. In the considered view of the Court, this was a good enough ground for the Assessee to seek rectification of the order under Section 254 (2) of the Act. Accordingly, the impugned order dated 27th April 2016 passed by the ITAT is hereby set aside.
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