2019 (6) TMI 918

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..... come Tax
Shri Saktijit Dey, JM And Shri Manoj Kumar Aggarwal, AM For the Assessee : Shri Deepak Tikekar-Ld.AR For the Revenue : Shri Chaitanya Anjaria-Ld.DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. By way of these applications, the assessee seeks recall of common order of Tribunal ITA Nos. 1409 & 1410/Mum/2016 dated 11/12/2018, passed in revenue's appeals, in case of captioned ass .....

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..... ince original assessment order passed u/s 143(3) on 18/11/2010 was set aside, the consequential penalty proceedings would also not survive. Therefore, instead of restoring back the penalty, the same was to be deleted. 3. Upon careful consideration, we find that Tribunal, vide order dated 25/11/2016 only set aside the findings of Ld. CIT(A) on the issue of disallowance of commission expenses and d .....

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..... d by Ld.CIT(A). Therefore, the said order, in our opinion, would require no interference on our part. 4. It has been brought to the notice that pursuant to the directions of Tribunal in ITA No.1264/Mum/2012, the quantum order has been passed by Ld. AO u/s 143(3) r.w.s. 254 on 31/12/2017 wherein same addition has been repeated and fresh penalty proceedings has been initiated. The same is also in .....

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..... of issue to the file of Ld. AO and the assessee is free to substantiate his stand, in any manner. Secondly, the cited order of the Tribunal is subsequent to the order under question. Therefore, finding no mistake apparent from record, the application stands dismissed. 8. Resultantly, both the applications stand dismissed. Order pronounced in the open court on 07th June, 2019.
Case laws, Dec .....

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