2022 (7) TMI 1292

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....And Sh. Somil Aggarwal, Adv. For the Revenue : Sh. Toufel Tahir, Sr. DR ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: 1. The Miscellaneous Application is as under:- "Sub:-Petition u/s 254(2) for recall/rectification of Hon'ble Tribunal's order passed in the case of M/s Legacy Foods Pvt. Ltd. for AY 2011-12 in ITA 6197/Del/2016, Date of order 28-02-2020. It is most ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. Your Honours have held in para 4 at page 9 of the appeal order that assessee is entitled for the deduction u/s 80IC based on tribunal's order in assessee's own case for AY 2009-10 in ITA no 3643/Del/2013& thus ground no. 1 of the departmental appeal was decided in favor of the assessee& against the revenue. 5. Thereafter, Your Honours proceeded to dispose ground no. 2-6 of depar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s been enlarged in the present order passed by the tribunal as explained further later in this petition. (B) Departmental grounds of appeal no. 2 to 6 was in respect of section 80IC(7) read with section 80IA(7) only and was never in connection with section 80IC(7) read with section 80IA(8) to 80IA(12). Fact of the matter is that Your Honours have decided and recorded finding in r....