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TMI Blog2018 (8) TMI 1749X X X X Extracts X X X X X X X X Extracts X X X X ..... t of decision of Hon’ble Supreme Court in the case of Kishanchand Chellaram vs CIT [1980 (9) TMI 3 - SUPREME COURT]. Therefore, we are of the considered view that there is a mistake apparent on the order of the ITAT in not adjudicating grounds 2, 3 & 5 to 7 which requires rectification u/s 254(2) of the I.T. Act, 1961. - MA 421/Mum/2018 (Arising out of I.T.A No.3768/Mum/2014) - - - Dated:- 8-8-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the assessee challenging the action of the AO in not allowing VAT payment on purchases while making addition towards total alleged bogus purchases. The Ld.AR further submitted that in ground 3 the assessee had categorically raised an issue stating that if at all any addition is to be made, the same should be restricted to the gross profit element earned on the alleged bogus purchase, but not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uires rectification u/s 254(2) and hence, the same requires to be rejected. 4. We have heard both the parties and perused the material available on record. The ITAT has disposed of appeal filed by the assessee in ITA No.3768/Mum/2014 vide its order dated 28-02-2018 and dismissed appeal filed by the assessee and upheld addition made by the AO towards alleged bogus purchases from suspicious / haw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee vide ground 2, 3 5 to 7 which go to question the principles of natural justice in the light of decision of Hon ble Supreme Court in the case of Kishanchand Chellaram vs CIT (supra). Therefore, we are of the considered view that there is a mistake apparent on the order of the ITAT in not adjudicating grounds 2, 3 5 to 7 which requires rectification u/s 2542) of the I.T. Act, 1961. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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