TMI Blog2019 (6) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds inadvertently were dismissed as not pressed be cause of the earlier note put on against the aforesaid grounds. Earlier, the Committee on Dispute s had not permitted to raise the aforesaid grounds. However, later on since the assessee had become entitled to raise and press these legal issues, which go to the root of the case, the Ld. Counsel for the assessee, duly pressed the same during arguments. In view of the above, a mistake apparent on record has occurred in the order of the Tribunal in not adjudicating the aforesaid legal issues on merits. The consolidated order [ 2018 (8) TMI 2027 - ITAT CHANDIGARH] of this Tribunal is, therefore, recalled to the limited extent and purpose for adjudication of the related ground.Miscell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 385/Chd/2008 for A.Y. 1999-2000 2000-2001 dated 03/08/2018, it was held in Para no. 3, Page 2 as under. Ground No. 1, 2 and 4 for the A.Y. 1999-2000 and Ground No. 1 and 2 for A.Y. 2000-2001 pertaining to issue of notice under section 148 are not pressed by the assessee therefore no adjudication is required 2. The appellant in this regard respectfully submits that this case was heard on a number of occasions starting from 2015. At the time of initial hearings in 2015, the AR in the grounds of appeal of the Hon'ble members for the AY 2000-01 had indicated against ground no. 1 relating to jurisdiction, that the ground is not pressed as the same was not permitted by Committee on Disputes. However, in AY 1999-00 there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enuine doubt caused about the requirement of approval from Committee on disputes. 7. In view of the above, the appellant respectfully prays that the order of Hon'ble Tribunal on this issue may kindly be recalled for both the years and adjudicated upon in order to render justice. 2. The Ld. DR, on the other hand, has submitted that no mistake apparent on record has occurred in the consolidated order dated 3.8.2018 of this Tribunal. 3. We have considered the rival contentions. A perusal of the relevant grounds of the appeal Nos. 1, 2 4 raised in ITA No. 384/Chd/2008 relevant to assessment year 1999-2000, vide which the assessee has challenged the validity of the reopening of the assessment u/s 147 of the Act read with sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke apparent on record has occurred in the order of the Tribunal in not adjudicating the aforesaid legal issues on merits. The consolidated order dated 3.8.2018 of this Tribunal is, therefore, recalled to the limited extent and purpose for adjudication of the ground Nos. 1, 2 4 of ITA No. 384/Chd/2008 and ground Nos. 1 2 of ITA No. 385/Chd/2008 relating to the legal issues of validity of reopening of the assessment u/s 147 r.w.s. 148 of the Act. However , the finding of the Tribunal given on merits in relation to other issues will remain as such. If the assessee succeeds on the legal issues relating to the validity of the reopening of the assessment, the consequence will be that the findings of the Tribunal given on the merits of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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