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2020 (12) TMI 777 - AT - Income TaxRevision u/s 254 - HELD THAT:- It is a case, where the Tribunal has disposed of the grounds in a particular manner. We are of the view they cannot be interfered with u/s 254(2). In clause (vi) of the miscellaneous application, it is stated that Tribunal has not decided about one comparable company named M/s South India Surgical Limited. Assessee has not raised any ground before the Tribunal with regard to comparable company. It is only stated that the assessee has argued before the Tribunal on the above said comparable. Since the above facts are not apparent from record, we are not able to appreciate this contention of the assessee and accordingly reject the same. It is the submission of the assessee that the Tribunal has committed an error in not admitting the additional grounds. However, we notice that the Tribunal has taken a particular view on the above matter. Hence, the same cannot be interfered with u/s 254(2) of the Act.
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