2012 (11) TMI 390

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....AR Respondent by: Shri Rahul Kumar, Sr. DR O R D E R PER SHRI A. K. GARODIA, AM:- These miscellaneous applications are filed by the assessee wherein it has been contended that the assessee could not file the copy of judgement of Hon'ble Gujarat High Court rendered in the case of Radhe Developers because the same was received late and, therefore, this tribunal order should be recalled. ....

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....Gujarat High court rendered in the case of Radhe Developers (supra) could not be made available before the tribunal because the same was received late, we would like to observe that we have not decided the issue by ignoring the judgement of Hon'ble Gujarat High Court but in fact, we have restored back the matter to the file of Ld. CIT(A) to decide the matter afresh in the light of this judgement o....

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....d. CIT(A) as to whether if one of the flats is having built up area of 1700 sq. ft and 1480 sq. ft or has been noted by Ld. CIT(A) in para 7.3 of his order and he directed the A.O. to verify this aspect and to decide the issue as per law. We have asked Ld. CIT(A) to verify this factual aspect himself and therefore, there is no appaent mistake in the tribunal order on this aspect also in assessment....