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2016 (3) TMI 973 - BOMBAY HIGH COURT

2016 (3) TMI 973 - BOMBAY HIGH COURT - TMI - Rectification of mistake - grievance of the Petitioner is that the impugned order does not consider various issues raised by the petitioner in its rectification application - Held that:- We find that the impugned order passed by the Tribunal clearly exhibits a flaw in the decision making process. There is no mention in the impugned order as to what was the basis for revising the grounds of appeal filed by the Revenue in rectification application filed .....

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on No. 1850 of 2016 - Dated:- 16-3-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Appellant : Mr. Jitendra Jaini/by Atul Jasani, Adv For the Respondent : Mr. Suresh Kumar with Ms. Samiksha Kanani, Adv ORDER P. C. At the request of the counsel, the Petition is being disposed of finally at the stage of Admission. 2. This Petition under Article 226 of the Constitution of India challenges the order dated 6.1.2016 passed under Section 254(2) of the Income-tax Act, 1961 (Act) by the Income-tax Ap .....

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ectification application filed by the Petitioner, the Tribunal has revised the grounds of the appeal of the Revenue before it without the Petitioner being given any notice of the same and thereafter rejecting the Petitioner's rectification application. 4. The grounds of the appeal taken by the Revenue in its appeal from the order dated 1.6.2012 of the CIT (A) before the Tribunal were as under: 1.(a) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deletin .....

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t prays for appropriate relief bases on the said ground of appeal and the facts and circumstances of the case. 4. The appellant craves leave to add, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of appeal. It is on the basis of the above grounds that Tribunal passed the order dated 17.4.2015 which the Petitioner sought to rectify. 5. However, the impugned order on the Petitioner's rectification order incorporates fresh gro .....

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se as well as in law, the Ld. CIT (A) erred in not appreciating the fact that the assessee has not provided the working as to how the suomoto disallowances u/s.14A were computed. 3(a) On the facts and in the circumstances of the case as well as in law,, the Ld. CIT(A) erred in holding that sec.14A is not applicable for the purpose of computing Book Profit u/s.115JB of the Income Tax Act. 3(b) On the facts and in the circumstances of the case as well as in law, the Ld. CIT (A) erred in directing .....

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