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2020 (10) TMI 979 - AT - Income TaxRectification of mistake - ITAT in its order has observed the fact that the matter needs to be examined and verified by the lower authorities in its paragraph No. 40 and 41 of the order but directed the AO in the paragraph No. 42 of the order to allow the claim of the assessee for the short recoveries as discussed above after necessary verification and examination which is contrary to the observation made in paragraph No. 40 and 41 of the order - HELD THAT:- MA was filed by the Revenue dated 31st December 2019 whereas order of the Hon’ble High Court was passed on 17th February 2020 [2020 (2) TMI 1236 - GUJARAT HIGH COURT] subsequent to the date of filing the MA by the Revenue. Thus it is inferred that the order of the Hon’ble High Court was not available at the relevant point of time with the Revenue i.e. at the time of filing the MA. As the order of the ITAT has merged with the order of the Hon’ble Gujarat High Court on the issue raised by the revenue in the MA as discussed above, therefore there is no question of any mistake in the order of the ITAT in terms to the provision of sub-section (2) of section 254 of the Act. The ld. DR at the time of hearing has not brought anything on record to support the grievance raised by the Revenue in the MA. Accordingly, we dismiss the MA filed by the Revenue.
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