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    <title>2020 (1) TMI 1417 - ITAT MUMBAI</title>
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    <description>The Tribunal granted the assessee&#039;s Misc. application, recalling its order to address and decide the specific grounds related to enhancing assessment on rental income for alternate accommodation. The oversight in not deciding these grounds initially was deemed a mistake apparent from the record, rectified to ensure all aspects of the appeal were properly considered. This decision underscores the Tribunal&#039;s commitment to upholding principles of natural justice and procedural correctness in tax adjudication.</description>
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      <description>The Tribunal granted the assessee&#039;s Misc. application, recalling its order to address and decide the specific grounds related to enhancing assessment on rental income for alternate accommodation. The oversight in not deciding these grounds initially was deemed a mistake apparent from the record, rectified to ensure all aspects of the appeal were properly considered. This decision underscores the Tribunal&#039;s commitment to upholding principles of natural justice and procedural correctness in tax adjudication.</description>
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