2019 (2) TMI 1592

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..... nd of rectification is evident from reading of the impugned order dated 10th August, 2017. This is even not disputed by the Revenue. Thus, there is flaw in the decision making process leading to the impugned order dated 10th august, 2017. Tribunal ought to have dealt with the above issue (urged as ground No.5) in the Miscellaneous Application for rectification and taken a view on it. Therefo .....

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..... or short) seeking rectification of the order dated 25th May, 2016 passed under Section 254(1) of the Act. The order dated 25th May, 2016 was in respect of Assessment Year 200910. 2. The grievance of the petitioner to the impugned order dated 10th August, 2017 is limited to the fact that the ground urged in its application for rectification that the order dated 25th May, 2016 did not deal with i .....

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..... ration of the ground of rectification is evident from reading of the impugned order dated 10th August, 2017. This is even not disputed by the Revenue. Thus, there is flaw in the decision making process leading to the impugned order dated 10th august, 2017. 4. In the above view, it is clear that the Tribunal ought to have dealt with the above issue (urged as ground No.5) in the Miscellaneous App .....

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