2021 (6) TMI 1066

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....L MEMBER Assessee by : Sri. Sharath Rao,CA Revenue by : Vikas Suryavamshi,Addl.CIT. ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petition is filed by assessee seeking rectification of alleged mistakes apparent on record in order dated 25/11/2020 passed by this Tribunal in the above referred appeal. 2. The Ld.AR submitted that assessee had filed an additional grou....

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....egregation of service by Ld.AO/TPO. Therefore observation of this Tribunal deserves to be deleted. 6. Accordingly we delete the observation in para 14 of the impugned order at page 6. Henceforth para 14 shall be read as under: "14. The Ld.AR submitted that Ld.TPO has not analysed the services rendered by AE to assessee in the light of evidences filed by assessee. He also submitted that....

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....hat reads as under: "Ground no. 2.5: Deduction in respect of 'education cess on income-tax' and 'secondary and higher education cess on income-tax' for the year under consideration, while assessing the total income of the Appellant * The Learned Assessing Officer ("Learned AD") and Hon'ble Commissioner of Income Tax ("Hon'ble CIT(A)"), while assessing the ....