2024 (12) TMI 1805

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....hesh R Uppin, A.R. For the Respondent : Sri Ganesh R Gale, Standing counsel for department ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: The assessee by way of this miscellaneous application is seeking to recall the order passed by the ITAT in ITA No.457/Bang/2024 dated 27.5.2024 on the reasoning that there is a mistake apparent in the order of the ITAT. 2. The assessee in the miscellane....

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.... the ITAT relating to the issue u/s 80P(2)(d) of the Act and therefore, the ITAT has given a finding thereon. However, the ld. D.R. fairly agreed that there was no issue in the ground of appeal relating to the provisions of section 80P(2)(d) of the Act. Accordingly, the ld. D.R. left the issue at the discretion of the bench. 4. We have heard the rival contentions and perused the materials avail....

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....ate, evaluation of law/facts in its determination, the same cannot be referred as mistake apparent from the record. Likewise, in the event of any order given by the ITAT which is alleged to be based on the ground assumption of facts or law, but after due application of mind, then the same cannot be said a mistake apparent from the record. It is because the view has been formed by the ITAT after co....