2023 (2) TMI 1382

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..... at the ground of appeal no. II Non-TP Issues-2 3 remain un-adjudicated - HELD THAT:- The assessee is correct to the extent that the ground of appeal no. II Non-TP Issues 2 3 remain un-adjudicated. However, the contention of the assessee that the ground of appeal no. II Non-TP Issues-2 3 were covered by the decision of the Co-ordinate Bench of this Tribunal in assessee s own case for the assessment .....

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..... peal no. II Non-TP Issues 2 3 constitutes mistake apparent from record, capable of being rectified u/s 254(2) of the Act. The ld. AR further submitted that the issue in the ground of appeal no. II Non-TP Issues 2 3 is also covered by the decision of the Co-ordinate Bench of this Tribunal in assessee s own case for the assessment year 2011-12 in ITA No. 624/PUN/2018 decided on 31.08.2021. 3. We had .....

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