2014 (6) TMI 968

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..... DER PER SHRI ANIL CHATURVEDI,A.M. 1. By this MA, the Assessee has prayed for recalling the order of Tribunal in ITA No. 3020/AHD/2009 order dated 05.07.2013 for A.Y. 06-07. 2. In the M.A, it is submitted that in this case addition was made by the A.O on account of unaccounted investment in land against which Assessee appealed before CIT(A). CIT(A) granted partial relief to the Assessee and th .....

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..... t of sellers of having received any on money from the Assessee. It was therefore submitted that the examination of Shri Intwala has no bearing on the Department appeal and therefore setting aside of issue in appeal of Revenue constitutes an error apparent on record that requires modification. 3. The ld. D.R. on the other hand submitted that there was no error apparent on record and therefore oppo .....

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..... not required to be remitted to A.O and therefore remitting the Revenue's appeal was mistake apparent from record. We therefore amend the order in ITA No. 3020/AHD/2009 and dismiss the appeal of Revenue. We thus direct accordingly. 5. In the result, the M.A. is allowed as per directions contained herein. Order pronounced in Open Court on 27 - 06 - 2014.
Case laws, Decisions, Judgements, Orde .....

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