9911796707
TMI Blog2019 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly beyond the time limit prescribed under the Act. Therefore, we are of the considered opinion that the petition filed by the Revenue before this Tribunal is not maintainable. Accordingly, Miscellaneous Petition filed by the Revenue is dismissed. - Miscellaneous Petition No.409/Chny/2017 (In ITA No.1173/Chny/2015 & CO No.77/Chny/2015) - - - Dated:- 11-9-2018 - Shri Abraham P.George, Accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended w.e.f. 01.06.2016 which reads as under: (2) The Appellate Tribunal may, at any time within 17 [six months from the end of the month in which the order was passed], with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed/pronounced on 31.03.2016 and from the end of the month, the period of six months expires on 30.09.2016. The Revenue filed the present Miscellaneous Petition on 06.04.2017 to rectify the mistakes. However, Ld.Counsel for the Department submitted that the procedures as well as period of limitation set out in the Act or mainly intended to sub-serve the interest of the parties and in tax matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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