2012 (11) TMI 390

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..... - The issue was not decided by ignoring the judgement of Hon’ble Gujarat High Court rendered in the case of Radhe Developers [2011 (12) TMI 248 - GUJARAT HIGH COURT] but in fact, it was restored back to the file of CIT(A) to decide the matter afresh in the light of this judgement as the same was not made available till the order was dictated - no apparent mistake in the tribunal order. No sale of .....

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..... e in the tribunal order on this aspect also - misc. applications of the assessee dismissed - against assessee.
SHRI G. C. GUPTA, AND SHRI A. K. GARODIA, JJ. Appellant by: Shri K K Shah, AR Respondent by: Shri Rahul Kumar, Sr. DR O R D E R PER SHRI A. K. GARODIA, AM:- These miscellaneous applications are filed by the assessee wherein it has been contended that the assessee could not file th .....

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..... er. 4. We have gone through these miscellaneous applications and considered the rival submissions. Regarding the first objection of the assessee that the judgement of Hon'ble Gujarat High court rendered in the case of Radhe Developers (supra) could not be made available before the tribunal because the same was received late, we would like to observe that we have not decided the issue by ignoring .....

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..... s been directed by the Tribunal, particularly in assessment year 2005-06. 6. On this aspect, we find that in assessment year 2006-07, this issue was very much before the Ld. CIT(A) as to whether if one of the flats is having built up area of 1700 sq. ft and 1480 sq. ft or has been noted by Ld. CIT(A) in para 7.3 of his order and he directed the A.O. to verify this aspect and to decide the issue a .....

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..... t there was no issue in dispute regarding built up area of the flats in assessment year 2005-06 and we have simply asked the Ld. CIT(A) to verify the factual aspect and decide the matter as per law and hence, there is no apparent mistake in the tribunal order in assessment year 2005-06 also on this aspect. 8. In view of the above discussion, we do not find any apparent mistake in the Tribunal ord .....

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