The assessee claimed deduction of lease rental paid on cars taken on financial lease as revenue expenditure. The AO disallowed the expenditure. CIT (A) allowed the appeal. On appeal by the revenue the assessee  relied on the decision of Supreme Court in I.C.D.S Ltd v. CIT (2013) 350 ITR 527 (SC). The Tribunal allowed the appeal of the revenue following the  earlier order of the Tribunal in assesse’s own case  for the Assessment year 2013-14. The assessee filed miscellaneous application and relied on the judgment of Supreme Court in CIT v. Saurashtra Kutch Stock Exchange Ltd (2008) 305 DTR 227 (SC) for the proposition that non-consideration of a decision of the Jurisdictional High Court or the Honourable Supreme Court is a mistake apparent from records. Tribunal dismissed the miscellaneous application. On appeal High Court held that The  Tribunal can take a stand that the issue is debatable and for doing so the Tribunal should record the reasons as to what are the other decisions on the very same point which may not support the case of the assessee.  Accordingly the order rejecting the miscellaneous application filed by the assessee was held to be not justified. Order of Tribunal was set aside and Directed the Tribunal to decide on merit in accordance with law. (AY. 2004-05)