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TMI Blog2021 (1) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... d had rendered its decision. We are also inclined to accept to the proposition of the ld. Counsel for the assessee that when there is a particular decision of the Hon ble Jurisdictional High Court which was rendered subsequent to the order passed by the Tribunal, the same would constitute mistake apparent from record within the meaning of Section 254(2) of the Act which is amenable to rectification thereon. It is also a fact that the Hon ble Jurisdictional High Court in the case of Sesa Goa Ltd.[ 2020 (3) TMI 347 - BOMBAY HIGH COURT] decided the issue raised in the additional ground in favour of the assessee by holding that the education cess would be entitled for deduction as expenditure. Hence, respectfully following the said decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal, we hereby recall the order passed by this Tribunal for A.Y.2008-09 only for the limited extent of adjudication of this additional ground alone. Miscellaneous Application of the assessee for A.Y.2008-09 is allowed. - M.A.No.222/Mum/2020 (Arising out of ITA No.3892/Mum/2012, M.A.No.223/Mum/2020 (Arising out of ITA No.3789/Mum/2011 - - - Dated:- 8-1-2021 - SHRI MAHAVIR SINGH, VP AND SHRI M. BALAGANESH, AM For the Assessee : Shri Nitesh Joshi For the Revenue : Shri Tharian Oommen ORDER PER M. BALAGANESH (A.M): M.A No.222/Mum/2020 (A.Y.2007-08) By virtue of this Miscellaneous Application, the assessee submits that there was an additional ground raised by the assessee towards claiming dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lea that education cess would be eligible for deduction and that the said decision was not considered by this Tribunal while rendering its decision on the additional ground raised thereon. He pointed out that non-consideration of the said decision of the Hon ble High Court would constitute mistake apparent on record warranting rectification u/s.254(2) of the Act, in support of which he placed reliance on the decision of the Hon ble Jurisdictional High Court in the case of Sony Pictures Networks India Pvt. Ltd., vs. Income Tax Appellate Tribunal and Others in Writ Petition No.3508 of 2018 dated 03/01/2019 and also on the decision of the Hon ble Jurisdictional High court in the case of CIT vs. Smt. Nirmalabai K. Darekar reported in 186 ITR 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articular decision of the Hon ble Jurisdictional High Court which was rendered subsequent to the order passed by the Tribunal, the same would constitute mistake apparent from record within the meaning of Section 254(2) of the Act which is amenable to rectification thereon. It is also a fact that the Hon ble Jurisdictional High Court in the case of Sesa Goa Ltd., referred to supra had decided the issue raised in the additional ground in favour of the assessee by holding that the education cess would be entitled for deduction as expenditure. Hence, respectfully following the said decision and in view of various other decisions relied upon by the ld. Counsel for the assessee referred to supra, we direct the ld. AO to grant deduction on account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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