2023 (9) TMI 1565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Revenue : Shri P.S. Thuingaleng, Addl. CIT. ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This Miscellaneous Application is directed at the instance of assessee pointing out an apparent error in the order of the Tribunal dated 3rd November, 2022 passed in ITA No. 296/GAU/2018. 2. The only grievance of the assessee is that there is an apparent mistake in the impugned order o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the rival contentions and perused the relevant material placed before us. We notice that the assessee has raised Ground No. 3 in the memo of appeal. On going through the impugned order, we find that an apparent mistake has occurred in the impugned order and Ground No. 3 raised by the assessee remained to be adjudicated. We, therefore, recall our order dated 3rd November, 2022 for the lim....