9911796707
TMI Blog2019 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial Member For the Assessee : Mr. Saroj Kumar Parida, Adv. For the Department : Mr. ARV.Sreenivasan, JCIT ORDER PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Department seeks to rectify the order passed by the Tribunal in ITA No.1173/Chny/2015 & CO No.77/Chny/2015 for the AY 2011-12. 2. At the outset, as per the present practice followed by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable of being heard : Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The counsel for the Respondent has strongly opposed this proposition and further submitted that the petition was filed after time limit specified in Sec.254(2) of the Act and pleaded that the plea of the Revenue cannot be entertained in view of the statute. 5. We have heard the rival contentions and perused the material placed on record. 6. The time limit for filing of Miscellaneous Petition sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
