TMI Blog2018 (9) TMI 2080X X X X Extracts X X X X X X X X Extracts X X X X ..... on vis- -vis the order of the Tribunal, we find the Tribunal has wrongly mentioned the assessment year against cause title of the order. Therefore, we modify the same and we hold that the assessment year 2009-10 is replaced by 2012-13. Ground No. 3.3 raised before the Tribunal relating to entitlement of enhanced deduction under section 10AA of the Act has escaped the attention of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellaneous application is preferred by the assessee against the order of the Tribunal pointing out certain mistakes apparent from the record. 2. During the course of hearing, the learned Counsel for the assessee has invited our attention that the Tribunal has inadvertently mentioned assessment year as 2009-10 against the IT(TP)A No. 535/Bang/2017, whereas the correct assessment year is 2012-13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 3.3 is concerned, we find that this ground is left to be adjudicated by the Tribunal. We, therefore, direct the Registry to refix this appeal for hearing of ground No. 3.3 which is extracted hereunder for the sake of reference: Ground No. 3.3: Without prejudice to above Grounds, the Ld. DRP/ Ld. AO has erred in disregarding the fact that the disallowance of Rs.218,382 pertains to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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