https://www.taxtmi.com/caselaws?id=456856 The ITAT Pune recalled its earlier order for limited adjudication because ground no. 9 had inadvertently not been decided, and the Revenue did not dispute the assessee's recall application. The omitted ground concerned non-consideration of the DRP's directions on provision for expenses and the need to verify whether the provisions were made on a scientific basis. The Tribunal allowed the Miscellaneous Application, recalled the order dated 01.11.2021 only to that extent, and directed the Registry to list the appeal for hearing on 10 August 2023. The remand was confined to ground no. 9 and did not reopen the remaining issues. en-us Mon, 05 Jun 2023 00:00:00 +0530 Wed, 21 Aug 2024 19:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456856 The ITAT Pune recalled its earlier order for limited adjudication because ground no. 9 had inadvertently not been decided, and the Revenue did not dispute the assessee's recall application. The omitted ground concerned non-consideration of the DRP's directions on provision for expenses and the need to verify whether the provisions were made on a scientific basis. The Tribunal allowed the Miscellaneous Application, recalled the order dated 01.11.2021 only to that extent, and directed the Registry to list the appeal for hearing on 10 August 2023. The remand was confined to ground no. 9 and did not reopen the remaining issues. Case-Laws Income Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456856