2014 (3) TMI 1144

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....ER Rajendra,   Vide its Miscellaneous Application(MA)dated 28.08.2013,assessee bank has stated that certain mistakes were apparent from the record,that same should be rectified u/s.254(2) of the Act. Assessee has further stated that Tribunal had decided the appeal filed by the bank on 12.06.2013(ITA/No.9195/MUM/2010-AY.2003-04) that the tribunal had partly allowed the appeal of the asse....

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....rite off. 2.The learned Commissioner of Income Tax(Appeals)-4,Mumbai stated in para 22 of his Appellate Order that Petitioner is eligible for deduction under section 36(1)(vii) and 36(1)(viia) separately This is confirmed subsequently by the Supreme Court in the case of Catholic Syrian Sank Limited Vs CIT 248 CTR7(SC)" We find that while deciding the above appeal,Tribunal had not consi....