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2019 (5) TMI 1186 - AT - Income TaxRectification u/s 254 - error apparent on face of record - HELD THAT:- In the third line of para 8 at page 4 of the Tribunal order, this Tribunal observed that “Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority”. This observation is inadvertently made. Accordingly, the following line at para 8 is deleted:- “Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority”. Instead the following shall be inserted: “Therefore, this Tribunal finds justifiable reason to interfere with the order of the lower authority” - Para 8 is rectified accordingly. Coming to page 5, on 8th and 9th line of para 10, this Tribunal observed as follows:- “Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority.” It is an inadvertent mistake. Hence, the same is deleted. Instead, the following shall be inserted:- “Therefore, this Tribunal finds justifiable reason to interfere with the order of the lower authority” The error at para 10 is rectified accordingly. Disallowance of production expenses - Admittedly, this ground was not disposed of by this Tribunal. As rightly submitted by the Ld. representative for the assessee, non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) of the Act. Therefore, it needs to be disposed of. Accordingly, the appeal is reopened only for the purpose of disposal of ground No.4. The Registry is directed to post the appeal for disposal of ground No.4 alone on 17.06.2019. Miscellaneous Petition filed by the assessee stands allowed.
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