2022 (2) TMI 1278

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....pari-CA. For the Revenue : Mrs. Anupama Singla-Sr. DR. Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM : 1. This Miscellaneous Application(MA) is filed by the Revenue for seeking rectification of the order dated 15.04.2021 passed in ITA No.27/SRT/2017. The ld. Sr. Departmental Representative (ld. Sr. DR) for the Revenue submits that this appeal was dismissed by the Tribunal ....

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....on'ble Jurisdictional High Court. However, the reasons recorded never disclosed that reopening based on audit objection. The ld.AR for the assessee submits that even the assessee has good case on merit and without going into controversy whether case is covered by exception clause of CBDT Circular or not he is ready to contest the appeal on merit and he has no objection if the order 15.04.2021 ....