2019 (4) TMI 827

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....ao, AR For the Respondent : Shri D.K.Sonowal, DR ORDER PER D.S.SUNDER SINGH, ACCOUNTANT MEMBER: The assessee has filed the Miscellaneous Application (M.A.) against the order of this Tribunal in I.T.A No.617/Viz/2013 dated 25.04.2018. In this case both the revenue and the assessee have filed cross appeals against the order of the Ld.CIT(A), Guntur vide I.T.A. No.672/CIT(A)/GNT/11-12 dat....

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....n addition to the relief granted by the Ld.CIT(A)amounting to Rs. 28,70,000/-, therefore, submitted that there was a mistake in the order of this Tribunal which required to be rectified u/s 254(2) of the Act. The assessee further stated that the assessee made alternate argument to make the addition in the hands of the individual partners, but not in the hands of the firm and the Hon'ble ITAT has n....

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....and requested to dismiss the M.A. 4. We have heard both the parties and perused the material placed on record. The assessee raised the issue with regard to the addition of Rs. 64,64,437/- in ground No. 2 to 5 of the assessee's appeal which was discussed in detail and decided against the assessee. The Tribunal in its order dated 25.04.2018 discussed the issue in detail, creditor-wise, confirmed ....