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TMI Blog2022 (6) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... I 1131 - SC ORDER] which had been reversed by the Hon ble Supreme Court in the case of Palam Gas Services vs CIT [ 2017 (5) TMI 242 - SUPREME COURT] HELD THAT:- The judicial precedence provides that when there is a speaking order by the Hon ble Supreme Court, that, takes the precedence over the simple rejection of SLP by the Hon ble Supreme Court. The Hon ble Supreme Court having reversed the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri J.K. Lenka, SR (DR). ORDER PER ARUN KHAPODIA, AM This is a miscellaneous application filed by the revenue against the order dated 28.4.2017 of the Tribunal in ITA No.358/CTK/2014 for A.Y. 2007-08. 2. In M.A., the revenue has submitted that in respect of addition made by invoking the provisions of section 40(a)(ia) of the Act, the Tribunal had followed the decision of Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.2014. It was the submission that the Tribunal had decided the assessee s appeal on 28.4.2017 and only after that on 3.5.2012, the decision in the case Palam Gas Services (supra) was rendered by the Hon ble Supreme Court. It was the submission that outset the M.A. is liable to be dismissed insofar as the fact that the Hon ble Supreme Court has rejected the SLP filed against the decision in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on record in the order on the issue of section 40(a)(ia) decided by the Tribunal the same stands recalled and the issue is restored to the file of the Tribunal for readjudication. The date of hearing is fixed on 24.8.2022. As the date is pronounced in the open court, the notice of hearing is dispensed with. 5. In the result, M,.A. of the revenue is allowed. Order dictated and pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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