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TMI Blog2015 (9) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... court [or the Hon’ble Supreme Court) is a mistake apparent on record is rectifiable u/s. 254(2). Accordingly, we recall the aforesaid Order of this Bench to that extent. The Registry is directed to fix the case in due course. - M. A. No. 57/ASR/2013 [In ITA No. 417/ASR/2013] - - - Dated:- 16-9-2015 - A. D. Jain (Judicial Member) And T. R. Meena (Accountant Member) For the Applicant : Tarsem Lal, DR For the Respondent : R. K. Gupta, AR ORDER T. R. Meena (Accountant Member) In this assessee s case this Bench has decided various issues in ITA NO.358/ASR/2012 for assessment year 2009-10 and in cross appeals vide order dated 31-05-2013. The assessee filed Misc. Application against this order, praying for rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Jamkash Vehicleades Pvt. Ltd. Has dismissed the appeal of the Revenue and upheld the decision of Hon ble ITAT, Amritsar by not admitting the appeal of Revenue by holding that We regret our inability to accept that any question of law much less a substantive question of law would immerge for admission of the appeal particularly when there was hardly an loss of revenue. Under the circumstances this application of 254 lies before the Hon ble Bench to adjudicate the appeal of the Revenue afresh after duly considering the judgment of Hon ble High Court which decision is binding because it is a decision of jurisdictional High Court and jurisdictional High Court has upheld the decision of the Hon ble ITAT. The decision of the Hon ble ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 354 (2) of the Act. Therefore, he requested for recalling of the above order of the Tribunal. 3. The learned DR argued that the Department has not accepted orders of the Tribunal passed by various Benches on this issue and the Department has gone in appeal before different Hon ble High Courts. 4. We have heard the rival contentions and perused the materials on record. The Hon ble J K High Court has decided this issue on 22-02-2013 which has not been considered by this Bench as held by the Hon ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. (supra). That this is an apparent mistake on record and is rectifiable u/s 254 (2) of the Act. Accordingly, we recall the aforesaid Order of this Bench to that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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