2020 (2) TMI 1445

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....ndent by : Shri Amit Pratap Singh ORDER SAKTIJIT DEY. J. By these applications, the assessee seeks rectification of the order dated 30th September 2015, passed in ITA no.3813/Mum./2009, ITA no.1647/Mum./2010 and ITA no.1648/Mum. /2010. 2. Shri J.D. Mistry, leaned Sr. Counsel for the assessee submitted, in the course of hearing of ground no.3 in the appeal filed by the Revenue pertainin....

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....gh Court and is binding upon all subordinate Courts and Tribunals within the territorial jurisdiction of the Jurisdictional High Court. Thus, he submitted, due to non-following of the decision of the Jurisdictional High Court, there is a mistake apparent in the order of the Tribunal. Further, he submitted, the Tribunal while disposing off the appeal has failed to deal with the propositions canvass....

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....nses. As noted by us, in the course of hearing of the appeals concerning the aforesaid dispute, the leaned Sr. Counsel for the assessee had advanced various propositions supporting the decision of learned Commissioner (Appeals) and had also relied upon a number of judicial precedents as referred to in Para- 3 of the misc. application. It is also evident, the Tribunal in the appeal order has also t....

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....ional High Court on similar issue, hence, would be binding on all subordinate Courts and Tribunal within the territorial jurisdiction of the Jurisdictional High Court. After perusing the appeal order passed by the Tribunal and all other facts and materials available on record, we are of the view that while deciding the issue relating to allowability of prior period expenses, the Tribunal has not d....