2014 (8) TMI 1196

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....ee : Shri Neelkanth Khandelwal For the Revenue : Shri Parminder Kaur ORDER PER R.C. SHARMA, AM : This miscellaneous application arose out of ITA No.678/Mum/2010, decided by the Tribunal vide order dated 27-10-2010. 2. Our attention was invited to paragraph 7 of the order dated 27-10-2010, passed by the Tribunal in ITA No.678/Mum/2010, wherein after relying on the decision of Larger ....

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....ons Belgaum Construction Private Ltd, passed in ITA No.1408&1409/PN/2003, wherein it was held that assessee was entitled for claim of deduction u/s.80IA and after relying on the decision of the Hon'ble jurisdictional High Court in the case of ABG Heavy Industries Ltd (supra), allowed the appeal of the assessee. Reliance was also placed on the order passed by the coordinate bench in MA No.472/Mum/2....

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....nt mistake has been crept in the order of Tribunal dated 27-10-2010, which is amenable to rectification u/s.254(2) of I.T. Act, 1961. Under exactly similar circumstance Tribunal had recalled its order in ITA No.4842/Mum/2006 vide order dated 11-4-2010, passed in MA No.472/Mum/2013. Respectfully following the decision of the Tribunal in MA No.472/Mum/2013, dated 11-4-2014, we recall the order passe....