2018 (8) TMI 1749

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....er G Manjunatha, AM : This miscellaneous application is filed by the assessee against the order passed by the Tribunal in ITA No.3768/Mum/2018 dated 28-02- 2018 and it pertains to AY 2010-11. 2. The Ld.AR for the assessee, submitted that the ITAT has disposed of assessee's appeal in ITA No.36768/Mum/2018 wherein inadvertent errors have crept in on account of non adjudication of certain grounds ....

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....passed by the ITAT requires rectification u/s 254(2) of the Income-tax Act, 1961 and accordingly, requested to recall the order in the interest of justice. 3. On the other hand, the Ld.DR submitted that the ITAT has considered all grounds taken by the assessee which is evident from the fact that the grounds taken by the assessee in its appeal has been reproduced in the order of the Tribunal and a....

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....f decision of Hon'ble Apex Court in the case of Kishanchand Chellaram vs CIT (supra) wherein it was held that if any third party evidence is used against the assessee to make addition, then such statement needs to be given to the assessee for its rebuttal before making any addition. The assessee has taken grounds No.3, 5 & 7 challenging action of the AO in not considering assessee's request of set....