2019 (3) TMI 1823

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....mim Yahya, By way of this miscellaneous application, the assessee seeks recall of the order of this tribunal in ITA No.1935/Mum/2017 vide order dated 02.05.2018. 2. We have heard both the counsel and perused the records. Ld. Counsel of the assessee Shri Nishant Thakkar submitted that in the aforesaid order the ITAT had remitted the matter to the file of the AO for adjudicating the issues followi....

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....ion this order of the ITAT should also be recalled and the matter should be adjudicated by the ITAT itself. Further Ld. Counsel of the assessee submitted that the precedence in this regard is there in the decision of Delhi High Court in Lakshmi Sugar Mills Co. Ltd vs. CIT (22taxmann.com 300) wherein on similar propositions that recall of the order was approved by the Hon'ble High Court. 4. Upon c....