2025 (2) TMI 1628

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.... Respondent : Shri Madhur Agrawal ORDER PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : This is an application under Section 254(2) of the Income Tax Act, 1961 ('Act' for short) filed by the Revenue seeking rectification of the order dated 07.12.2022 to the extent it relates to ITA No. 4484/Mum/2018 for assessment year 2012-13. 2. ITA No. 4484/Mum/2018 was filed by the Revenue. The said ....

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....no. (iii) in ITA No. 4484/Mum/2018 was not identical to ITA No. 4486/Mum/2018 for assessment year 2010-11. Ground no. (iii) in Revenue's appeal is in respect of disallowance of an amount of Rs. 56.43 crores, being interest paid on account of delayed payment of service tax, which disallowance/addition was deleted by the learned CIT(A). It can thus be seen that this ground was not adjudicated presum....