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2025 (4) TMI 85

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..... DER PER SUDHIR KUMAR, JM: This miscellaneous application has moved by the assessee to recall the order of this Tribunal dated 03-10-2024 in ITA No.1560/del/2024 pertaining to A.Y.2016-17. 2. The contention of the assessee is that ground no 5&9 have been taken by the assessee in the appeal was not adjudicated by the tribunal. As per the Assessee's representative, there are two principal apparent .....

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..... lf is bad in law and without jurisdiction. 4. We have heard the rival submissions and perused the material available on record. The ld. AR of the assessee has submitted that non-adjudication of the ground is a mistake apparent from the record and is amenable to rectification u/s 254 clause (2) of the Act. He, therefore, prayed that mistake may be rectified and the appeal be fixed for hearing. Rel .....

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..... see. In the response of the notice u/s 153A of the Act the assessee has filed the return of income declaring the same income of Rs 57,91,510/-. The assessing Officer completed the assessment u/s 153 A/ 143(3) of the Act at income of Rs 14.93.82.868/- after making the additions. Ld. PCIT issued notice dated 26-03- 2024 u/s 263 of the Act asking the assessee to show cause as why the aforesaid assess .....

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