2013 (11) TMI 1805

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....nd Sh. B.P. Jain, Accountant Member For the Appellants : Sh. Amrik Chand, DR. For the Respondent : Sh. P.N. Arora, Advocate. ORDER PER BENCH ; These two Misc.. Applications filed by the Revenue arise from the order of the ITAT dated 11.07.2012 passed in ITA Nos. 617(Asr)/2013 & 618(Asr)/2013. The applications in both the cases are identically worded, which for the sake of clarity in....

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....sed. The Hon'ble ITAT has allowed the appeal of the assessee with the directions which is as under: "The Ld. CIT is directed to grant registration to the assessee as applied by the assessee." A misc. application is hereby filed in this case for fresh adjudication for the following reasons: The perusal of order passed by the Hon'ble Bench reveals that a mistake has occurr....

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.... has been set aside to the file of Commissioner of Income Tax. The following documents are also enclosed herewith: 1. Attested copies of order u/s 12AA(1)(b)(ii) of the I.T. act, 1961 dated 16.08.2011. 2. Attested copies of order of Hon'ble ITAT Bench Amritsar in ITA No.617 (Asr)/2011 dated 11.07.2012." 3. 2. The Ld. DR, Mr Amrik Chand, read the Misc. Applica....