2013 (3) TMI 594

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..... dvocate For the Respondent : Shri T. N. Betgiri, JCIT ORDER V. Durga Rao (Judicial Member).- The present miscellaneous applications have been filed by the assessee under section 254(2) of the Income tax Act, 1961 (" the Act" for short) stating that while deciding the appeal vide order dated October 30, 2012 the Tribunal failed to consider certain issues. 2. The main argument of learned couns .....

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..... which has been extracted in the order, came to the conclusion that the Commissioner of Income-tax (Appeals) has correctly decided the issue including the alternative ground raised by the assessee, and dismissed the appeal. The issue on the merits was squarely covered by the decision of the hon'ble Delhi High Court in the case of CIT v. Idea Cellular Ltd. [2010] 325 ITR 148 (Delhi). In our opi .....

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