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2018 (7) TMI 934 - ITAT KOLKATARectification of mistake - Held that:- There is no mistake apparent on record requiring rectification. The facts as to whether the balances of the current year are substantially the same as that of the previous year except for minor negligent transactions, during that period is to be verified. We are sure that Assessing Officer would follow the decision of the Tribunal taken in the earlier assessment year after the remand from the Hon'ble jurisdictional high court of the facts after verification are found similar. The plea of the Learned counsel for the assessee for a direction in this regard, in our view cannot be issued in an Miscellaneous Application u/s. 254(2) of the Act. Hence, this ground of MA is dismissed. Prior period expense - Held that:- When the Assessing Officer has accepted the claim of the assessee to the extent of ₹ 1,55,44,332/- in the remand report, it is wrong on the part to the assessee to assume that AO would do otherwise, contradicting the himself in the remand report. In any event there is no mistake apparent on record. Hence, this ground is dismissed. MAs of the assessee are hereby dismissed
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