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TMI Blog2017 (11) TMI 1959X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramesh, JCIT DR ORDER A. K. GARODIA, J. This M. P is filed by the assessee on 28.09.2017 alleging certain apparent mistakes in the tribunal order passed dated 03.03.2017. 2. It is submitted in the M. P. that earlier, the appeal of the assessee was decided by the tribunal as per its order dated 06.04.2016 and against this tribunal order, the assessee filed a M. P. and as per the tribunal order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the M. P. that this Ground No. 16 is relating to the assessee's claim for deduction u/s 10A in respect of "Recruitment Fee Income" earned in the present year and this is not a general Ground as held by the tribunal. 3. In course of hearing before us, it was submitted by the learned AR of the assessee that as per Ground No. 14 & 15 raised before the tribunal, the issue was specifically mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orce in the submissions of the learned AR of the assessee. We reproduce the said ground i.e. Ground No. 16. It is as under:- "The learned CIT (A) has erred in law and on facts in ignoring and not following the Honourable Tribunal's decision in the Appellant's own case for the assessment year 2007 - 08, being binding on the lower authorities, without appreciating the fact that the issues and fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, there is no mistake in the tribunal order that the Ground No. 16 is general and it does not require any specific adjudication and this ground was rejected on this basis. The M. P. filed by the assessee is liable to be dismissed as we find no mistake in the tribunal order. 6. In the result, the M. P. of the assessee is dismissed. Order pronounced in the open court on the date mentioned on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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