2014 (7) TMI 1216

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.... Dutt  O R D E R Per Sanjay Arora, A. M.: This is a set of Miscellaneous Applications by the Assessee, arising out of the Order by the Tribunal dated 12.11.2012, dismissing the assessee's appeals for the assessment years (A.Ys.) 1998-99 and 1999-2000. 2. The assessee has now moved u/s. 254(2) of the Income Tax Act, 1961 ('the Act' hereinafter), claiming that in view of the decisio....

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....sis. The A.O. was further directed to withdraw the corresponding benefit given to the assessee by excluding the value of the capital component of the lease rent from the income of the assessee. 3. We have heard the parties, and perused the material on record. The ld. Departmental Representative (DR) could not, on being required to express his objection, if any, to the said prayer made by the as....