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    <title>2023 (2) TMI 1437 - ITAT PUNE</title>
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    <description>ITAT Pune-AT allowed the Revenue&#039;s miscellaneous application under s.254(2), holding that non-adjudication of Ground No. 5 in the Revenue&#039;s original appeal constituted a mistake apparent from the record. The Tribunal recalled its earlier order for A.Y. 2011-12 dated 09-01-2017, but strictly limited the recall to Ground No. 5 alone. All other findings and conclusions in the original order were expressly maintained as unaltered and unchanged. The Registry was directed to list the appeal for hearing on Ground No. 5 on the next available date and to issue fresh notices to the parties.</description>
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      <title>2023 (2) TMI 1437 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=465256</link>
      <description>ITAT Pune-AT allowed the Revenue&#039;s miscellaneous application under s.254(2), holding that non-adjudication of Ground No. 5 in the Revenue&#039;s original appeal constituted a mistake apparent from the record. The Tribunal recalled its earlier order for A.Y. 2011-12 dated 09-01-2017, but strictly limited the recall to Ground No. 5 alone. All other findings and conclusions in the original order were expressly maintained as unaltered and unchanged. The Registry was directed to list the appeal for hearing on Ground No. 5 on the next available date and to issue fresh notices to the parties.</description>
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