TMI Blog2023 (11) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- There is no denial of the fact that by order ZUARI CEMENT LIMITED [ 2015 (5) TMI 861 - ITAT HYDERABAD] the matter was remanded to the file of TPO to re-consider the entire matter afresh by determining the MAM and then to analyse the transaction under the provisions of the transfer pricing; and when the AO/TPO repeated the same action taken earlier and the matter travelled again to the Tribunal, in the second round of litigation, the Bench ZUARI CEMENT LIMITED [ 2021 (10) TMI 605 - ITAT HYDERABAD] by order accepted the aggregation as well as TNMM and left it open for the learned TPO to finalise the consequential computation as per law. Having heard the counsel on either side, we are satisfied that a mistake has crept in in not not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 181/Hyd/2018 (order dated 24/09/2021) accepting the aggregation as well as TNMM and left it open for the learned TPO to finalise the consequential computation as per law. 2. Learned AR submitted that though the Bench took cognizance of the order dated 17/04/2015, passed in the first round of litigation, an inadvertent mistake had crept in, in not noticing the subsequent order dated 24/09/2021 which was followed in assessee s own cases for the assessment years 2011-12 to 2014-15. He, therefore, submits that by recalling the common order dated 15/02/2023, passed in ITA Nos. 249/Hyd/2021 132/Hyd/2022 for the assessment years 2016-17 2017-18, this inadvertent mistake may be rectified. 3. Though the learned DR opposed the prayer in Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue s instant argument more particularly in view of the fact that this is second round of consequential proceedings wherein the earlier learned co-ordinate bench had already rejected the very contentions seeking to decline both aggregation as well as TNMM; as the case may be (supra). 6. The Revenue s next vehement contention before us is that the assessee had not even furnished the relevant details having adopted aggregation as well as TNMM method in the consequential proceedings. We find no substance in the Revenue s instant last argument as well since this is once again a second round of assessment wherein no such objections had been put forth from the departmental side in the former round. Be that as it may, we therefore acce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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