2022 (8) TMI 1518

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....hri S.C. Mohanty, Sr. DR. ORDER PER ARUN KHODPIA, AM: This miscellaneous application is filed by the assessee against the consolidated order of the Tribunal passed in ITA No. 331/CTK/2017, dated 28.10.2020. 2. It was the submission of the ld. AR that the Tribunal has wrongly considered the fact that the transportation loss in respect of coal was not allowable insofar as as per the opinion of ....