2017 (11) TMI 1959

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.... Ramesh, JCIT DR ORDER A. K. GARODIA, J. This M. P is filed by the assessee on 28.09.2017 alleging certain apparent mistakes in the tribunal order passed dated 03.03.2017. 2. It is submitted in the M. P. that earlier, the appeal of the assessee was decided by the tribunal as per its order dated 06.04.2016 and against this tribunal order, the assessee filed a M. P. and as per the tribunal orde....

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....in the M. P. that this Ground No. 16 is relating to the assessee's claim for deduction u/s 10A in respect of "Recruitment Fee Income" earned in the present year and this is not a general Ground as held by the tribunal. 3. In course of hearing before us, it was submitted by the learned AR of the assessee that as per Ground No. 14 & 15 raised before the tribunal, the issue was specifically mentione....

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....force in the submissions of the learned AR of the assessee. We reproduce the said ground i.e. Ground No. 16. It is as under:- "The learned CIT (A) has erred in law and on facts in ignoring and not following the Honourable Tribunal's decision in the Appellant's own case for the assessment year 2007 - 08, being binding on the lower authorities, without appreciating the fact that the issues and fac....