2022 (2) TMI 1273
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....essee : Shri Sujeshsuratwala- AR For the Revenue : Mrs. Anupama Singla - Sr.DR Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM : 1. These (22)Twenty Two Miscellaneous Applications (MA's) are filed by the Revenue for seeking rectification/recalling of order dated 01.07.2021 in ITA No.505 to 526/SRT/2018. The ld. Senior Departmental Representative(ld.DR) for the revenue ....
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....Industries Limited (2007) 288 ITR 322 (SC) and decision of Jurisdictional High Court in CIT vs. Subhodhchandra S. Patel 138 Taxmann 185 (Guj). The ld. DR of the revenue further submits that the decision of jurisdictional High Court is a binding precedent over the Tribunal having territorial jurisdiction within the jurisdiction of Hon'ble Gujarat High Court. The ld. Sr. DR submits that order da....
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.... of both the parties and perused the order dated 01.07.2021. We find that on careful perusal of our order is contrary to the decision is contrary to the finding of jurisdictional High Court as, we have missed the material finding of Hon'ble High Court. Considering the fact that decision dated 01.07.2021 is in conflict with the order of Hon'ble Jurisdictional High Court, therefore, this is ....


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