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TMI Blog2011 (12) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ve passed an order on remand within one year and nine months. This is a clear and categorical finding in the order dated 4.7.2008. The said finding may be erroneous or incorrect but is not a mistake that can be rectified in exercise of jurisdiction u/s 48 of the Act. It can be made subject matter challenge in an appeal and can be correct by the appellate forum only. The Tribunal in the impugned order dated 19.8.2010 has virtually re-examined the Section 23(7) and the proviso thereto and reinterpreted the same and held that their earlier decision was incorrect. This is not permissible and outside the scope and ambit of power under Section 48, which is limited to correction of mistake apparent from the record. Section 48 is not an appellate p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Assessing Officer passed an order dated 25th May, 2004. This order was challenged by the appellant before Deputy Commissioner, Sales Tax, New Delhi without success. 5. The appellant thereupon filed an appeal, which was allowed by the Tribunal vide order dated 4th July, 2008. The Tribunal, inter alia, held that the limitation period mentioned in the first proviso to Section 23(7) was applicable. The order passed by the Tribunal in Appeal No. 669/STT/99 was dated 12.11.2001 and the assessing authority had passed the order on remand on 25.5.2004, which was beyond the prescribed time of one year and nine months. Hence, the remand assessment was barred by limitation. The appeal was allowed and the remand assessment quashed. 6. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 4.7.2008 is a mistake or error apparent from the record. 10. We are in agreement with the Tribunal that the aforesaid rectification could have been carried out in exercise of power conferred under Section 48 of the Act and the Tribunal while making the said rectification did not accede to their jurisdiction. To reach the said conclusion we have examined the order passed by the Tribunal in Appeal No. 669/STT/99, photocopy of which has been placed on record. It shows that the said order was signed by Mr. A.P.Aggarwal, Member on 31.5.2002 and was dispatched on 6.6.2002. 11. However, the Tribunal thereafter in the order dated 19.8.2010 has examined and interpreted the proviso to Section 23(7) of the Act and has held that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be taken as one year and nine months which was the limitation for the assessment year 1999-2000 as per proviso to sec. 23(7) of the Act. We have carefully considered this submission. In our considered view this submission is without merit because this submission amounts to reading something in the statute which is not there. Settled law is that a statutory enactment has to be construed according to the plain natural meaning of its language and no word can be added, altered or modified. Further in a taxing statute, one has to look merely at what is clearly said and there is no room for any intendment. Thus, when both the provisos to sec. 23(7) of the Act do not refer to or apply to the assessment year 1984-85 then whatever provision has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all means it becomes barred by limitation. This being so, we are left with no alternative but to accept the appeal and quash the impugned order. 13. In paragraph 8 of the order dated 4.7.2008, the Tribunal had examined Section 23(7) and the proviso thereto and interpreted the said provision. It was held that the Assessing Officer should have passed an order on remand within one year and nine months. This is a clear and categorical finding in the order dated 4.7.2008. The said finding may be erroneous or incorrect but is not a mistake that can be rectified in exercise of jurisdiction under Section 48 of the Act. It can be made subject matter challenge in an appeal and can be correct by the appellate forum only. The Tribunal in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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