2023 (8) TMI 1584

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..... ussed on merits in detail. However, while deciding the issues involved in the appeal by us, we have adjudicated ground no. 4 and did not adjudicate ground no. 1, 2, 3 5 on wrong assumption that these grounds are connected and consequential to ground no. 4 of the appeal. Since issues were dealt on merits and same ought to have been dealt by this Tribunal, we find that apparent mistake has occurred .....

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..... the time of hearing on 20.12.2022, the appeal of the assessee was heard on merits and the Hon ble Tribunal adjudicated only ground no. 4 of the appeal in favour of the assessee. However, the remaining ground 1, 2, 3 5 did not adjudicate by this Tribunal assuming that these are connected and consequential to ground no. 4 of the appeal. Therefore, the ld. counsel prayed before this Tribunal stating .....

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..... ground no. 4 and did not adjudicate ground no. 1, 2, 3 5 on wrong assumption that these grounds are connected and consequential to ground no. 4 of the appeal. Since issues were dealt on merits and same ought to have been dealt by this Tribunal, we find that apparent mistake has occurred in framing the impugned order which needs to be rectified and the grievance of the assessee can be addressed on .....

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