2021 (6) TMI 1057

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..... record, capable of being rectified under Sec.254(2) - Accordingly, the appeal is recalled for the limited purpose of adjudicating of grounds of appeal. The Registry is directed to fix the appeal of hearing in due course. Accordingly, the Miscellaneous Application filed by the Revenue stands allowed. 5. In the result, the Miscellaneous Application filed by the Revenue is allowed. - M.A. No.41/PUN .....

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..... nue were remained unadjudicated.ee despite due service of notice. 3. On the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred in deleting the disallowance of commission paid to liaison representatives relying on the decision of ITAT, Pune and Gujarat High Court which was applicable in the case of Ltd. Companies whereas the ass is a P .....

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