2021 (3) TMI 1267

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....ok Khanna, Addl.CIT ORDER Per Annapurna Gupta, Accountant Member: Vide the present Miscellaneous Applications the Revenue has sought recalling the consolidated order of the Tribunal dated 15.06.2018 in ITA Nos.154 to 157/Chd/2013 in the case of the assessee for four assessment years i.e. assessment years 2005-06 to 2008-09. 2. The recall is being sought for identical reasons in all the four ....

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....ge to the order u/s 142(2A) could be raised before the ITAT in view of the decision of the Hon'ble Apex Court in Sahara India (Firm) Vs. CIT (supra), had held that the observation made in that decision was in the peculiar facts of that case and was not meant to be a general observation applicable across the board for all cases. That at para 9 of the order the Hon'ble High Court had categor....