2018 (3) TMI 1028

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....ri - Advocate For The Department : Shri S.R.S. Narayan - Sr. DR ORDER By this Misc. Application, the assessee seeks recalling of the order passed by this tribunal in ITA No. 100/VIZ/2013, dated 06/09/2016. 2. Learned counsel for the assessee, in this Misc. Application, has submitted that the tribunal has committed an error in passing the order in ITA No. 100/VIZ/2013 by taking into con....

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....d the material available on record and order passed by the tribunal. 5. In this Misc. Application, learned counsel for the assessee has raised an issue that the Tribunal passed an order in respect of addition under section 40A(3) that before the Assessing Officer, the Authorized Representative has not agreed for addition. The case of the assessee is that he had not agreed for the addition befor....

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..../2013 at para No.7, which is reproduced as under:- "7. ....... I find that the A.O. by following the provisions of section 40A(3) of the Act by considering the addition made by the Authorized Representative and also after verifying the records, addition is made. On appeal, CIT(A) deleted the addition made by the A.O. by observing that the identity of the parties is established, the transa....