2020 (12) TMI 183

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....eshpande, DR ORDER PER N.K. PRADHAN, A.M. By means of this Miscellaneous Application (MA), the applicant seeks rectification of the order dated 23.05.2019 passed by the ITAT 'F' Bench, Mumbai. 2. Before us, the Ld. counsel for the assessee submits that during the course of hearing on 08.04.2019 he had relied heavily on the decision in Lotus Investments Ltd. v. ACIT [Mum-Trib.-(2019) 55....

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....sions and perused the relevant materials on record. We find that during the course of hearing on 08.04.2019, the Ld. counsel for the assessee filed a copy of the order in the case of Lotus Investments Ltd. (supra) and CIT v. Bhogilal Ramji Bhai Atara (2014) 222 TAXMAN 0313 (Guj). Reference was made by him to the decision in Elde Electricals Agencies Pvt. Ltd. (supra). The Ld. Departmental Repre....