2014 (6) TMI 1021 - AT - Income Tax

Rectification of mistake u/s 254 - non adjudication of specific ground related addition towards unaccounted capitation fees for the nursing course - HELD THAT - We agree with the Revenue that the above ground is not adjudicated by the Tribunal in the said common order. Therefore, the order of the Tribunal is partially recalled only in respect of assessment year 2008-09 in 2012 (11) TMI 537 - ITAT CHENNAI to decide the single ground relating to capitation fees for the nursing course.

Summary

The Revenue filed a petition stating that a specific ground regarding the addition of Rs. 18 lakhs towards unaccounted capitation fees for a nursing course was not adjudicated in the Tribunal's order dated 30.7.2012. The Tribunal partially recalled the order to decide this single ground for the assessment year 2008-09 in ITA No.1475/Mds/2010. The appeal was scheduled for a hearing on 3.7.2014. The Revenue's petition was allowed.