Non-adjudication upon legal ground constitutes mistake apparent from record: ITAT

Shri Amar Singh Saharan Vs ITO (ITAT Jodhpur)

Tribunal has adjudicated the appeal of the assessee on merits only and it was decided against the assessee. However, in Ground No. 2, the assessee has raised a legal ground. It is submitted that an identical legal ground raised by another assessee named Ashok Kumar Banthia vs. DCIT (supra) has been adjudicated by the Tribunal in his hands and same has been decided in favour of the assessee, which resulted in allowing the appeal of the assessee. It is the submission of the Ld. AR of the assessee that ITAT, as

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