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2020 (3) TMI 126 - HC - Income TaxRectification of mistake u/s 254 - HELD THAT:- When the Tribunal had dismissed the appeal of the assessee holding that there was no illegality or infirmity in the order passed by the first appellate authority which the Tribunal affirmed, by necessary implication it would mean that the appeal filed by the Revenue had become redundant inasmuch as it had challenged the same order of the first appellate authority which the Tribunal has affirmed. Therefore, not on the ground mentioned by the Tribunal in the impugned order dated [2019 (7) TMI 1581 - ITAT MUMBAI] but on the above ground, we feel that filing of the Misc. Application by the Revenue was wholly unwarranted. Appeal filed by the Revenue stated to be pending before the Tribunal would be covered by the decision rendered by the Tribunal in the appeal of the assessee unless reversed in subsequent proceedings by the High Court.
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