2005 (2) TMI 811

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... il 25, 2001 passed by the Deputy Commissioner of Taxes (Appeals), Tinsukia refusing to entertain a rectification application filed by the petitioner-assessee on the ground of what appears to be lack of jurisdiction. The petitioner had challenged an order of reassessment dated August 19, 1999 passed under the provisions of the Central Sales Tax Act, 1956 before the learned Deputy Commissioner of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... other mistake of factual nature apparent on the face of record. In the present case, the learned Deputy Commissioner of Taxes (Appeals) has not refused to exercise the power of rectification on the ground that the facts of the case did not call for any rectification of the appellate order dated December 4, 2000. Rather, it is on a mistake of notion, that as the final order in appeal has been passe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X