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TMI Blog2018 (9) TMI 2046X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal order for Assessment Year 2012-13, in the case on hand, was that grounds 4 5, have not been adjudicated by the tribunal. We recall the impugned order of the Tribunal in the case on hand for Assessment Year 2012-13 for the limited extent of adjudication of grounds 4 5 (supra) raised before the Tribunal as they were not adjudicated therein. - M.P. No.263/Bang/2018 (In I.T. A. No.1223/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 dt.31.1.2018 for Assessment Year 2012-13. As contended by the ld. Departmental Representative of Revenue, we find that a mistake has crept into the Tribunal order, wherein while adjudicating Ground Nos.2 and 3 at para 6.2.3 thereof, it has wrongly been mentioned that Grounds 2 to 5 of Revenue have been dismissed, whereas it should be rectified to correctly read as under : 6.2.3 In the ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed. 3. From the discussion in para 3 of the order (supra), it is clear that the mistake that crept into the Tribunal order for Assessment Year 2012-13, in the case on hand, was that grounds 4 5, have not been adjudicated by the tribunal. These grounds are extracted hereunder :- 4. On facts of the case, Whether the learned CIT (Appeals) is right in allowing the appeal of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imited extent of adjudication of grounds 4 5 (supra) raised before the Tribunal as they were not adjudicated therein. 5. The Registry is directed to refix the hearing of the case, in due course, by issue of notice to both parties. 6. In the result, Revenue s Miscellaneous Petition for Assessment Year 2012-13 is allowed as indicated above. Order pronounced in the open court on the 28.09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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