https://www.taxtmi.com/caselaws?id=302820 The ITAT allowed the Miscellaneous Application, recalling the order for fresh adjudication on specific grounds specified by the assessee related to the denial of deduction under section 80P(2)(d) of the Act. The ITAT acknowledged that the non-consideration of a judgment of the Jurisdictional High Court constituted a mistake apparent from the record, requiring rectification under section 254(2) of the Act. The order granted the relief sought by the assessee, directing a fresh hearing for reconsideration of the grounds of appeal. en-us Wed, 13 Apr 2022 00:00:00 +0530 Sun, 19 Jun 2022 21:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302820 The ITAT allowed the Miscellaneous Application, recalling the order for fresh adjudication on specific grounds specified by the assessee related to the denial of deduction under section 80P(2)(d) of the Act. The ITAT acknowledged that the non-consideration of a judgment of the Jurisdictional High Court constituted a mistake apparent from the record, requiring rectification under section 254(2) of the Act. The order granted the relief sought by the assessee, directing a fresh hearing for reconsideration of the grounds of appeal. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302820