9911796707
TMI Blog2018 (7) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... year except for minor negligent transactions, during that period is to be verified. We are sure that Assessing Officer would follow the decision of the Tribunal taken in the earlier assessment year after the remand from the Hon'ble jurisdictional high court of the facts after verification are found similar. The plea of the Learned counsel for the assessee for a direction in this regard, in our vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its a mistake apparent on record crept into the order of Tribunal in ITA No.228/Kol/2015 and 345/Kol/2015 for the assessment year 1999-00 order dated 09.03.2018. 2. We have heard rival contentions. Assessee's Learned counsel, MR. A.K. Gupta, states that two mistakes have crept into the impugned order of the Tribunal, the first being that, at page 3 para 7 of the impugned order, the issue was rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no mistake apparent on record in the impugned order of Tribunal. In reply learned counsel for the assessee submits that, consequent to the order of hon'ble high court, the Tribunal has passed an order accepting the claim of the assessee and not following co-ordinate bench's order on the very same facts is a mistake apparent on record. 3. After hearing rival submissions, we are of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,58,27,278/- as prior period expenses. The AO had disallowed the claim in the assessment order. On appeal, Ld. First Appellate Authority called for remand report. In the remand report the AO accepted the claim of the assessee to the extent of ₹ 65,44,332/- at para 9.2 page 4 of the order. The Tribunal has set aside the matter to the file of Assessing Officer for fresh adjudication, though ..... X X X X Extracts X X X X X X X X Extracts X X X X
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