TMI Blog2018 (6) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... ing our order in that regard. As far as Grounds No.1(a) and 1(b) are considered we would like to observe that case laws relied upon by the assessee were not considered while passing the order [ 2016 (4) TMI 709 - ITAT MUMBAI] We recall our order in that regard also. The registry is directed to fix the case before regular Bench so that appeal filed by the assessee can be heard afresh. As a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing in the miscellaneous application and stated that he had made submissions about 14A disallowance. The Departmental Representative (DR) left the issue to the discretion of the Bench. 3.We have heard the rival submissions and perused the available material. We find that the assessee has raised three Grounds i.e.1(a), (b) and (c) in his application that he had raised two issues. One of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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