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2018 (1) TMI 883 - AT - Income TaxRectification under Sec. 254(2) - Held that:- The non-consideration of the CBDT Circular No. 789, dated 13th April, 2000 in the backdrop of the judgment in the case of Azadi Bachao Andolan Vs. DCIT (2003 (10) TMI 5 - SUPREME Court) and that in the case of DIT Vs. Universal International Music B.V. (2013 (4) TMI 641 - BOMBAY HIGH COURT) without confronting the same to the assessee at the time of hearing of the appeal, had thus to the said extent rendered the order passed by the Tribunal under Sec. 254(1) as suffering from a mistake which is apparent from record. We thus without expressing any view on the merits of the case recall the order passed by the Tribunal under Sec. 254(1), dated 16.12.2016, for the purpose of rectifying the order after taking cognizance of the aforesaid mistakes as are apparent from the record. - The application filed by the assessee under Sec. 254(2) is allowed
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