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Issue decided on merit cannot be construed as decided on the basis of mistake apparent from record
Case Law Details
- Case Name
- Essel Propak Ltd. Vs ACIT (ITAT Mumbai 'D' Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
RELEVANT PARAGRAPH
It is evident that both the issues raised by the assessee in the present miscellaneous application were decided by the Bench, on merit and having regard to the rival submissions and case laws relied upon by the assessee, in respect of relevant issue, as discussed earlier. Thus, both the issues are debatable and susptible to different opinions. These issues decided on merit after appreciation of the facts of the case, as highlighted in the impugned appellate order of the Bench cannot be construed as suffering from patent, self evident, glaring and mistake apparent from the re...
