2018 (2) TMI 1747

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..... by : Shri V. Jenardhanan (DR) Order under section 254(2) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER 1. This Miscellaneous Application (MA) is directed by assessee for rectifications of mistake in order dated 16.12.2015. Vide order dated 16.12.2015, the Tribunal decided the cross appeal of the parties for AY 2003-04. In the application, the applicant/assessee contended that the groun .....

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..... e in its appeal and the grounds of appeal raised by revenue are different. We have further noted that while dismissing the appeal of the assessee in sustaining the denial of exemption, the appeal of the revenue was treated as allowed. We have further noted that the appeal of the Revenue was allowed without discussing the grounds of appeal and the facts related therewith. Considering the fact that .....

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