Shri Keyur Jitendra Patel,, Ahmedabad vs The Income Tax Officer, Ward-6(1)(4),, ... on 18 January, 2023
In this case the Hon'ble ITAT
has referred to another Bombay High Court judgment in the case
of Otters Club v. DIT (E), in Writ Petition No. 2889 of 2016 vide
order dated 12.01.2017 and also decision of the coordinate bench
in the case of G. Shoe Exports v. ACIT reported in [2018] 89
taxmann.com 308 (Mumbai tribunal) and extracted paragraphs
therefrom. In these cases, the Hon'ble Bombay High Court and
the Coordinate Mumbai Bench have referred to the provisions of
Rule 34(5)(c) and Rule 34(8) of the ITAT Rues, 1963, and have
directed recall of the appellate order passed in appeal.