2022 (7) TMI 1387

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....ACCOUNTANT MEMEBR & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR For the Assessee by : Shri Shri M. K. Patel, A.R. For the Revenue by: Shri V. K. Singh, Sr. D.R. ORDER PER MAHAVIR PRASAD, JM: All three miscellaneous applications have been filed by the Revenue under s.254(2) of the Act against the Tribunal order dated 30.04.2019 to recall the impugned order. MA. No. 338/2019 A.Y. 2011-12:....

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....ot correct and the MA on these issues is to be rejected. 4. After hearing both sides, we are of the opinion that as far as the third issue of allowance of NAA charges is concerned, the contention of the Department is correct as the said issue has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re-called only to decide this ground no....

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....itted that since both these issues are decided in the said order, the contention of the Department that these issues are not decided, is not correct and the MA on these issues is to be rejected. 9. After hearing both sides, we are of the opinion that as far as the third issue of allowance of NAA charges is concerned, the contention the Department is correct as the said issue has not been decide....

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....ge 3, para 6 of the said order. Similarly, the second issue of allowance of lease rent is also considered and decided by Hon'ble ITAT vide page 4, para 9 of the said order. 13. Hence, it is submitted that since both these issues are decided in the said order, contention of the Department that these issues are not decided, is not correct and the MA on these issues is to be rejected. 14. A....