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TMI Blog2019 (5) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authority - Para 8 is rectified accordingly. Coming to page 5, on 8th and 9th line of para 10, this Tribunal observed as follows:- Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority. It is an inadvertent mistake. Hence, the same is deleted. Instead, the following shall be inserted:- Therefore, this Tribunal finds justifiable reason to interfere with the order of the lower authority The error at para 10 is rectified accordingly. Disallowance of production expenses - Admittedly, this ground was not disposed of by this Tribunal. As rightly submitted by the Ld. representative for the assessee, non-disposal of specific ground raised in the grounds of appeal is an er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere with the order of the lower authority . This also needs to be rectified. Referring to the grounds of appeal filed in the appeal, more particularly ground No.4, the Ld. representative submitted that the issue of disallowance of production expenses of ₹ 26,75,000/- was not considered by this Tribunal while disposing of the appeal. According to the Ld. representative, non-disposal of specific ground raised by the assessee is error within the meaning of Section 254(2) of the Income-tax Act, 1961 (in short 'the Act'), therefore, it has to be disposed of. 3. We heard Shri M. Mathivanan, the Ld. Departmental Representative also. According to the Ld. D.R., ground No.4 with regard to production expenses of ₹ 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not find any reason to interfere with the order of the lower authority. It is an inadvertent mistake. Hence, the same is deleted. Instead, the following shall be inserted:- Therefore, this Tribunal finds justifiable reason to interfere with the order of the lower authority The error at para 10 is rectified accordingly. 6. Now coming to ground No.4 in the appeal with regard to disallowance of production expenses of ₹ 26,75,000/-. Admittedly, this ground was not disposed of by this Tribunal. As rightly submitted by the Ld. representative for the assessee, non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) of the Act. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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