2021 (10) TMI 1399

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..... o. 8263/DEL/2019 - -
Income Tax
SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N CHARY, JUDICIAL MEMBER  For the Assessee : Shri Ajay Vohra, Sr. Adv, Shri Anshul Sachdeva, CA, Shri Saksham Singhal, Adv For the Revenue : Shri Lakshmi Narayanam, Sr- DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- The above captioned Miscellaneous Applications filed by the assessee are direct .....

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..... e and software in accordance with the requirement of telecommunication service provider. 5. After carefully perusing the contents of the Miscellaneous Applications, we are of the considered view that this Tribunal has taken a view after due appreciation of facts. It may be an error of judgment but not an error as contemplated in section 254(2) of the Act. We, therefore, do not find any reason to .....

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..... judication of Ground No. 6 with its sub-grounds and Ground No. 7, needs to be re-adjudicated as there is a mistake apparent from record in not adjudicating the captioned grounds. Therefore, for this limited purpose, the captioned order of this Tribunal is recalled for the captioned A.Ys for the adjudication of Ground Nos. 6 and 7 in their true perspective. 8. Registry is directed to list the appe .....

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