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TMI Blog2022 (4) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... t in SABARKANTHA DISTRICT COOPERATIVE MILK PRODUCERS UNION LTD. [ 2014 (6) TMI 977 - GUJARAT HIGH COURT] - HELD THAT:- Admittedly, the above judgment cited by the ld. AR of the assessee of the Hon ble Gujarat High Court has not been considered by this Tribunal in its order - Non-consideration of the judgment of Hon ble Jurisdictional High Court, constitutes a mistake apparent from record as held b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee : Shri Mehul K. Patel, A.R For the Revenue : Shri S.S. Shukla, Sr.D.R ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The assessee by way of this Miscellaneous Application is seeking to recall the grounds of appeal raised by it in ITA No. 2100/Ahd/2014 on the reasoning that there is a mistake apparent from the record. 2. The assessee in the Miscellaneous Application submitted that the ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referring the same has rejected the deduction claimed by the assessee. According to the Ld. AR, non-consideration of the Jurisdictional High Court judgment renders the order erroneous in so far a mistake apparent from the record within the meaning of section 254(2) of the Act. Accordingly, the Ld. AR prayed to recall the grounds bearing Nos. from 2 to 5 filed in the memo of appeal for fresh adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 227. The relevant extract is reproduced as under: (f) Non-consideration of a judgment of the jurisdictional High Court would always constitute a mistake apparent from the record, regardless of the judgment being rendered prior to or subsequent to the order proposed to be rectified; 5.1 In view of the above, we hold that there is a mistake in the order of this Tribunal which needs to be rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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