Court :
ITAT Delhi
Brief :
Assessee preferred this Miscellaneous Application to recall the order dated 18/08/2017 passed by this Tribunal in ITA No. 3898/Del/2014 for the assessment year 2009-10, stating that the Tribunal set aside the impugned order passed by the Ld. CIT(A) and restored the issue relating to section 14A of the Income Tax Act, 1961 (for short “the Act”) read with Rule 8D of the Income Tax Rules1962 (“the Rules”) to the file of the learned Assessing Officer for fresh consideration, on the premise that during the relevant financial year the assessee earned certain amount of dividend income claimed as exempt, whereas, as a matter of fact, the assessee did not earn any such income.
Citation :
ITA No. 3898/Del/2014
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