Allowing the miscellaneous petition the Tribunal held that jurisdictional High Court in CIT v. Reliance Industries Ltd [2020] 423 ITR 236 (Bom) (HC ) after taking note of the decision of the supreme Court in CIT v. Mahindra & Mahindra Ltd ( 2018) 408 ITR 1 ( SC) and CIT v. T.V Sundram Iyengar & Sons Ltd ( 1996) 222 ITR 355 (SC) has up held the decision of the Tribunal in holding that the gain derived from buyback of foreign currency bonds issued by the assessee cannot be treated as revenue receipts . Tribunal held that though it may be the fact that the aforesaid decision was not cited before the Tribunal at the time of hearing of appeal , as held by the Supreme Court in ACIT v. Saurashtra Kutch Stock Exchange Ltd (2008) 305 ITR 227 (SC) , non consideration of the supreme court judgement or the jurisdictional High Court , even rendered post disposal of appeal , would constitute apparent on the face of the record . Accordingly the order of the Tribunal dt 21 -5 2019 was recalled and the appeal was restored . ( MA.No 596 / Mum/2019 arising out of ITA No. 3036 /Mum/ 2009 dt 22- 5-2009 ) ( AY. 2003 -04 )