TMI Blog2012 (11) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Sr. DR O R D E R PER SHRI A. K. GARODIA, AM:- These miscellaneous applications are filed by the assessee wherein it has been contended that the assessee could not file the copy of judgement of Hon'ble Gujarat High Court rendered in the case of Radhe Developers because the same was received late and, therefore, this tribunal order should be recalled. 2. One more contention was raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Developers (supra) could not be made available before the tribunal because the same was received late, we would like to observe that we have not decided the issue by ignoring the judgement of Hon'ble Gujarat High Court but in fact, we have restored back the matter to the file of Ld. CIT(A) to decide the matter afresh in the light of this judgement of Hon'ble Gujarat High Court because the same wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g built up area of 1700 sq. ft and 1480 sq. ft or has been noted by Ld. CIT(A) in para 7.3 of his order and he directed the A.O. to verify this aspect and to decide the issue as per law. We have asked Ld. CIT(A) to verify this factual aspect himself and therefore, there is no appaent mistake in the tribunal order on this aspect also in assessment year 2006- 07. 7. In assessment year 2005-06 also, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arent mistake in the tribunal order in assessment year 2005-06 also on this aspect.
8. In view of the above discussion, we do not find any apparent mistake in the Tribunal order. We order accordingly.
9. In the result, both the miscellaneous applications of the assessee are dismissed.
10. Order pronounced in the open court on the date mentioned hereinabove. X X X X Extracts X X X X X X X X Extracts X X X X
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