2022 (2) TMI 1269

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..... d recharge vouchers - it is assesses plea that in the aforesaid order of ITAT ground No.1 raised by the revenue has not been adjudicated - HELD THAT:- A reading of the ITAT order shows that ITAT has only adjudicated the ground No.2; and the ground No.1 has not been adjudicated. Ld. Counsel of the assessee fairly agreed to the above. Accordingly, we are of the considered opinion that a mistake appa .....

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..... TAT ground No.1 raised by the revenue has not been adjudicated. 3. We note that the following grounds were raised before the ITAT as noted in the ITAT order itself. 1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the disallowance of Rs. 59,30,89,904/- under section 40(a)(ia) of Income Tax Act, 1961 and holding that the assessee was not required t .....

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..... round No.2; and the ground No.1 has not been adjudicated. Ld. Counsel of the assessee fairly agreed to the above. 5. Accordingly, we are of the considered opinion that a mistake apparent form record has crept into the ITAT order inasmuch as ground No.1 duly raised before it has not been adjudicated. Accordingly, the aforesaid order of the ITAT is recalled for the limited purpose of adjudicating g .....

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