2019 (5) TMI 185

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....e Appellant : Shri T.N. Seetharaman, Advocate For the Respondent : Shri B. Sagadevan, JCIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: By means of present miscellaneous petition, the assessee seeks to rectify the order of the Tribunal passed in I.T.A. No. 456/Chny/2014 dated 29.10.2018 relevant to the assessment year 2005-06 by stating that the assessee has raised a specific alternate....

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....n any event, the Commissioner (Appeals) erred in not appreciating the alternate contention in Para 12 of the appellant's letter dated 04.10.2010; the reasons stated by the Commissioner (Appeals) for not accepting the alternate contention (para 4.2.3 of the appellate order) are incorrect and unsustainable." 4. Against the above ground, the Tribunal has observed as under: "6.2 The assess....