9911796707
TMI Blog2013 (11) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-Tax [1998 (3) TMI 121 - ANDHRA PRADESH High Court] passed the order on 25.08.2010 deciding the matter in favour of the assessee - According to the Department, the issue decided by this court in the aforesaid case was not applied at all - The learned Tribunal has committed grave error in not taking the note of the judgment of this court and in not considering whether the ratio of the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Tribunal taking note of that judgment passed the order on 25.08.2010 deciding the matter in favour of the assessee. According to the Department, the issue decided by this court in the aforesaid case was not applied at all. In other words, it was an improper and absurd reading of the learned Tribunal while rendering the earlier decision. On that the application for rectification was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted grave error in not taking the note of the judgment of this court and in not considering whether the ratio of the decision therein is applicable in this case or not. It was not decided whether the ratio decided by this court bears legal implications vis-a-vis judgments rendered by the other High Courts. Accordingly, we keep this judgment and earlier order in abeyance till the time we direct. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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