2020 (1) TMI 1565

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....For the Respondent : Sh. Supriyo Pal, JCIT, Sr. DR ORDER Per J. Sudhakar Reddy, AM :- By this Miscellaneous Application the assessee submits that the mistake apparent on record has crept into the order of the Tribunal dated 01.10.2019 in ITA No. 1518/Kol/2015 for AY 2009-10. 2. This Miscellaneous Application reads as follows: "The ITAT order dated 1st October 2019 (served on appella....

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....order u/s 153A .This relevant fact was not considered by the Hon'ble Bench , hence this Misc. Application filed, since the grounds on which revision proceedings proposed by CIT Kolkata-III have been re-examined in the block assessment and thus the matter had attained finality" 3. Heard rival contentions. We find that the Tribunal has restored an ex-parte order passed by the ld. Commissioner....

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....s. 143(3) of the Act for the very same assessment year was passed on 23.03.2015 and hence the order passed u/s 263 of the Act by the Commissioner of Income Tax, Kolkata-III, Kolkata is bad in law, has to be rejected for the reason that, there is no mistake apparent on record in the impugned order of the Tribunal dated 01.10.2019. Whether adequate enquiries were conducted in the subsequent proceedi....