Assessee filed a miscellaneous application under s. 254(2) before the Tribunal seeking to recall Tribunal’s order dt. 4th May, 2022 but Tribunal rejected the miscellaneous application by observing that the High Court states the IT authorities and the Tribunal is not an authority and there was no apparent mistake in its order dt. 4th May, 2022. On writ the Court held that  though the view expressed by the Tribunal is correct that in the order dt. 4th May, 2022 there was no error, the Tribunal failed to appreciate the spirit in which the order dt. 23rd Aug., 2022 was passed by the High Court. Accordingly the delay having been condoned by the High Court, the assessment order dt. 14th March, 2014 is quashed and the matter is remanded to the stage of the AO, who shall pass fresh assessment order in accordance with law by considering the claim for deduction under s. 80-IB(10).(AY. 2011-12)