TMI Blog2018 (3) TMI 1973X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. Also we find that while concluding the ground with regard to imputation of interest on advertisement advances, by following the decision of the Tribunal in assessee s own case for the assessment year 2003-04, the Tribunal concluded with the phrase inclined to dismiss the ground taken by the petitioner at para 5 page 7 is a mistake apparent on record. While adjudicating the ground with regard to apportionment of common expenses on the basis of turnover for the purpose of deduction under section 80IC of the Act, the Tribunal followed assessee s own case for the assessment year 2003-04 and reproduced para 8.4 of the order, in which, the claim relates to deduction under section 80IB of the Act, whereas, the ground raised in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is a mistake apparent on record and requires rectification. It was further submitted by the ld. Counsel that while adjudicating the ground with regard to apportionment of common expenses on the basis of turnover for the purpose of deduction under section 80IC of the Income Tax Act [ Act in short], the Tribunal concluded the issue by following the decision of the Tribunal in assessee s own case for the assessment year 2003-04, which relates to section 80IB of the Act and not under section 80IC of the Act. Thus, the said ground is required to be adjudicated afresh and prayed that the order of the Tribunal may be recalled to rectify the mistake apparent on record. 2. Per contra, the ld. DR submitted that there was no mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of deduction under section 80IC of the Act, the Tribunal followed assessee s own case for the assessment year 2003-04 and reproduced para 8.4 of the order, in which, the claim relates to deduction under section 80IB of the Act, whereas, the ground raised in the appeal of the assessee for the assessment year 2006-07 relates to claim of deduction under section 80IC of the Act, which requires to be adjudicated afresh. In view of the above facts and circumstances, to reconsider the above grounds, referred hereinabove, the order of the Tribunal dated 03.04.2017 is recalled and directed the Registry to post the appeal for hearing on regular course by issuing notice to both the parties. 6. In the result, the MP filed by the assessee is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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