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2020 (12) TMI 183 - AT - Income TaxRectification u/s 254(2) - assessee submits that during the course of hearing on 08.04.2019 he had relied heavily on the decision in Lotus Investments Ltd. [2019 (3) TMI 467 - ITAT MUMBAI] and Elde Electricals Agencies Pvt. Ltd. v. CIT [2015 (7) TMI 16 - BOMBAY HIGH COURT] and it is stated by him that while disposing the appeal, the above decisions were not taken into consideration - HELD THAT:- Tribunal missed the above decisions, while framing the order. Not considering the above decisions, though it was cited before it, is a mistake apparent from record in view of the judgment of the Hon’ble Supreme Court in Honda Siel Power Products Ltd. [2007 (11) TMI 8 - SUPREME COURT]
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