9911796707
TMI Blog2014 (8) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Revenue : Shri Parminder Kaur ORDER PER R.C. SHARMA, AM : This miscellaneous application arose out of ITA No.678/Mum/2010, decided by the Tribunal vide order dated 27-10-2010. 2. Our attention was invited to paragraph 7 of the order dated 27-10-2010, passed by the Tribunal in ITA No.678/Mum/2010, wherein after relying on the decision of Larger Third Member Bench in the case of B.T. Patil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ITA No.1408&1409/PN/2003, wherein it was held that assessee was entitled for claim of deduction u/s.80IA and after relying on the decision of the Hon'ble jurisdictional High Court in the case of ABG Heavy Industries Ltd (supra), allowed the appeal of the assessee. Reliance was also placed on the order passed by the coordinate bench in MA No.472/Mum/2013 vide order dated 11-4-2014, wherein unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 27-10-2010, which is amenable to rectification u/s.254(2) of I.T. Act, 1961. Under exactly similar circumstance Tribunal had recalled its order in ITA No.4842/Mum/2006 vide order dated 11-4-2010, passed in MA No.472/Mum/2013. Respectfully following the decision of the Tribunal in MA No.472/Mum/2013, dated 11-4-2014, we recall the order passed by the Tribunal and direct the Registry to fix ..... X X X X Extracts X X X X X X X X Extracts X X X X
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