9911796707
TMI Blog2021 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... heendra, CA Revenue by : Smt R.Premi, JCIT(DR) ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petition has been filed by assessee seeking mistake apparent on record that is arisen in the order passed by this Tribunal dated 06/11/2020. 2. The Ld.Sr.DR submitted that this Tribunal while considering issue No. 2 in paragraph 5.3.2.2 remanded the eligibility of Rs. 60 lakh back to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal remanded the eligibility of Rs. 60 lakh to be decided by the Ld.CIT(A), we note that balance amount of Rs. 90 lakhs was not remanded to the Ld.CIT(A). 6. Accordingly we direct the Ld. CIT (A) to decide regarding eligibility of Rs. 90 lakhs also under section 54 of the Act. Accordingly the 1st & 2nd issue raised by the Ld.AR in the miscellaneous petition stands allowed. 7. The 3rd issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Hon'ble Supreme Court in case of Honda Siel Power Products Ltd. vs CIT reported in (2007) 295 ITR 466 has held that the power under section 254 (2) of the Act cannot be exercised so as to review order passed by the Tribunal. Hon'ble court held that application of principles laid down by the superior courts to the facts of the case even on an erroneous understanding of such principles, on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
