ITAT recalled its order for failure to take into account document submitted

Paresh V. Shah Vs DCIT (ITAT Mumbai) I find that by way of this miscellaneous application it is the contention of the learned counsel of the assessee that the ITAT has felt into apparent error while upholding the disallowance of commission payment by not taking into account the document which were submitted. It is the contention of the ld. Counsel of the assessee that the ITAT has committed error in appreciating the evidences by way of paperbook which was duly submitted and tribunal mistakenly noted that no evidence has been submitted in support of the claim. Upon careful consideration, I find...