2025 (4) TMI 85

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....ondent : Sh. Rajesh Kumar Sr. DR ORDER PER SUDHIR KUMAR, JM: This miscellaneous application has moved by the assessee to recall the order of this Tribunal dated 03-10-2024 in ITA No.1560/del/2024 pertaining to A.Y.2016-17. 2. The contention of the assessee is that ground no 5&9 have been taken by the assessee in the appeal was not adjudicated by the tribunal. As per the Assessee's repr....

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.... be quashed as the original assessment order it self is bad in law and without jurisdiction. 4. We have heard the rival submissions and perused the material available on record. The ld. AR of the assessee has submitted that non-adjudication of the ground is a mistake apparent from the record and is amenable to rectification u/s 254 clause (2) of the Act. He, therefore, prayed that mistake may b....

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....earch and seizure action u/s 132 of the Act was carried out in the case of the assessee. In the response of the notice u/s 153A of the Act the assessee has filed the return of income declaring the same income of Rs 57,91,510/-. The assessing Officer completed the assessment u/s 153 A/ 143(3) of the Act at income of Rs 14.93.82.868/- after making the additions. Ld. PCIT issued notice dated 26-03- 2....