2019 (11) TMI 1568

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....R Rajesh Kumar, By virtue of this Miscellaneous Application, the Revenue seeks recalling of the order of Tribunal passed in ITA No.464/Mum/2019 for A.Y. 2010-11 dated 14.03.2019. 2. The learned D.R. submitted that while passing the said order dated 14.03.2019, the Tribunal held that while issuing the notice u/s.274 r.w.s.271 of the Act dated 28.03.2013, the AO has not indicated one of the two ....

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....ection is very limited and certainly two opinions are possible from the format and language used in the notice by referring to the notice wherein one part is highlighted and the other is not highlighted. The learned A.R. of the assessee took us to page21 of the paper book which was a reply filed before the ADIT dated 31.08.2013, responding to the notice issued u/s.274 r.w.s.271 of the Act dated 28....

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....ord, we observe that the Miscellaneous Application is moved by the Department for recalling of the order of Tribunal dated 14.03.2019 whereby the Coordinate Bench of the Tribunal allowed the appeal of assessee by directing to delete the penalty imposed u/s.271(1)(c) of the Act on the ground that the AO has not applied his mind while issuing the notice u/s.274 r.w.s.271 of the Act dated 28.03.2013.....