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2018 (2) TMI 188 - BOMBAY HIGH COURTRectification of mistake - Held that:- Having directed the restoration of the matter to the Assessing Officer, it goes on to extract certain observation of the Delhi High Court in Logitronics P.Ltd. (supra) and only thereafter i.e. considering the above decision, decides ground No. 2 in the Appeal, was in favour of the Revenue. In the aforesaid facts, we cannot with certainty state that the decision in Logitronics P.Ltd. (2011 (2) TMI 12 - DELHI HIGH COURT) had not even remotely influenced the decision taken. In this case, the manner in which the order dated 28 March 2016 is structured and in the final view/direction given after considering the decision of the Delhi High Court in Logitronics P.Ltd. (2011 (2) TMI 12 - DELHI HIGH COURT) it does prima facie appear to us, have been influenced by it. In the present case, Tribunal while dealing with the rectification application, must deal with the Petitioner's grievance that the Delhi High Court's decision in Logitronics P.Ltd. (supra) does not apply to the present facts. We are satisfied that the above aspect has to be considered while disposing of the rectification application in the present facts. Restore each of the Petitioner's rectification application to the Tribunal for fresh consideration. This restoration is only to reconsider the Petitioner's grievance in respect of reference/reliance upon the Delhi High Court decision in Logitronics P.Ltd. (supra)
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