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2022 (12) TMI 391 - AT - Income TaxRectification u/s 154 - claim the allowance of 50% of the expenses against the commission income - HELD THAT:- When the grounds raised by the assessee in the present appeals that “Ld. CIT(A) has erred in law and in facts in not allowing the expenses to the extent of 50% of the turnover” has already been decided by the co-ordinate Bench of the Tribunal in the first round of litigation having not been pressed and miscellaneous application against the same has also been dismissed, the assessee is not entitled to re-agitate the matter again by filing rectification application under section 154 of the Act before the AO and then to again file the appeal against the order passed under section 154 before the Ld. CIT(A) and then before the Tribunal. AO in order passed under section 154 of the Act has duly complied with the order passed by the Tribunal to the extent of ground pressed by the assessee before the Tribunal as to restricting the rate of commission from 2% to 0.15% and has rightly dismissed the appeal under section 154 of the Act. Likewise the Ld. CIT(A) has also rightly dismissed the appeal by withholding the order passed by the AO. Since the assessee has himself not pressed the issue as to allowability of 50% of the expenses against the income earned in the original appeal filed before the Tribunal vide appeal for for A.Y. 2004-05 to A.Y 2010-11 decided against which miscellaneous application has also been dismissed, he is not entitled to re-agitate the same issue before the Tribuanl under the garb of filing application under section 154 of the Act before the AO and then filling the appeal before the Ld. CIT(A) and the Tribunal. Hence, we find no illegality or perversity in the impugned order passed by the Ld. CIT(A). Appeals filed by the assessee are hereby dismissed.
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