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TMI Blog2014 (7) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... and which we found not supportable in law. - WRIT PETITION NO.2087 OF 2012 - - - Dated:- 15-7-2014 - S.C. DHARMADHIKARI B.P. COLABAWALLA, JJ For The Appellant: P.V.Surte with Mr.Subhash Surte For The Respondent: Ms.Anjali Helekar JUDGMENT The two applications on which the impugned order has been passed are one Rectification Application bearing No.16/2012 and another Ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inting out certain legal provisions. The Revenue also applied for referring the question of law arising from the judgment for opinion of this Court and which question is formulated in paragraph 4(i) of the impugned order. However, after noting the submissions including the objections to maintainability of the rectification application, so also, the reference application the Tribunal straightaway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not have reviewed it. Precisely that has been done in the instant case and which we found not supportable in law. 5. For all these reasons we dismiss the Rectification Application No.16/2012. The impugned order is quashed and set aside to this extent. However,the later direction of the Tribunal dismissing the Reference Application No.118/2011 is also set aside and that Reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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