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2018 (7) TMI 934
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.... ORDER Per J. Sudhakar Reddy, Accountant Member By these Miscellaneous Application the assessee submits a mistake apparent on record crept into the order of Tribunal in ITA No.228/Kol/2015 and 345/Kol/2015 for the assessment year 1999-00 order dated 09.03.2018. 2. We have heard rival contentions. Assessee's Learned counsel, MR. A.K. Gupta, states that two mistakes have crept into the im....
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....ribunal was set aside by the hon'ble high court and the matter was sent back to the Tribunal and hence there is no mistake apparent on record in the impugned order of Tribunal. In reply learned counsel for the assessee submits that, consequent to the order of hon'ble high court, the Tribunal has passed an order accepting the claim of the assessee and not following co-ordinate bench's order....
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....s dismissed. 4. The second ground relates to claim of prior period expense. The assessee had claimed of Rs. 2,58,27,278/- as prior period expenses. The AO had disallowed the claim in the assessment order. On appeal, Ld. First Appellate Authority called for remand report. In the remand report the AO accepted the claim of the assessee to the extent of Rs. 65,44,332/- at para 9.2 page 4 of the ord....