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TMI Blog2019 (8) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... deprived to meet the proposals made which would result in violation of principles of natural justice. On the basis of the notice dated 02.08.2018, the order impugned is passed enhancing the tax liability. Hence, the said order suffers from the vice of arbitrariness and is illegal per se. The pendency of the proceedings before CIT(A) pursuant to the order of ITAT on a different issue, would not preclude the respondent No.2-Authority to proceed with the rectification of the order giving effect to the original order of CIT(A), not the subject matter of the present appeal before CIT(A). But in view of the remand by ITAT to the CIT(A) for adjudication on the ground Nos.9 and 10, this Court deems it appropriate to direct CIT(A) to dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s preferred an appeal before the ITAT on the ground Nos.9 and 10 being Jewel Appraiser s fee paid ₹ 5,32,943/- and interest on investment of ₹ 3,22,507/-. The said appeal was remitted to the file of Commissioner of Income Tax (Appeals) [ CIT(A) for short] for adjudication of ground Nos. 9 and 10 by ITAT vide order dated 26.04.2017. In the meantime, the respondent No.2 had issued the notice under Sections 154/155 of the Act dated 02.08.2018 proposing to rectify the order dated 12.01.2017 giving effect to the CIT(A) Order in ITA No.239/UDP/CIT(A)/MNG/2015-16 relating to the assessment year in question. The contents of the said notice reads thus:- 1. The order giving effect dated 12.01.2017, to the CIT(A) order in ITA23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned and the consequential demand notice. 5. Learned counsel appearing for the Revenue would submit that there is no prohibition for the Authorities to initiate rectification proceedings in terms of Sections 154/155 of the Act in view of the mistake apparent from the record being found. The pendency of the appeal before the CIT (A) pursuant to the remand by the Tribunal was on a different subject matter relating to the ground Nos.9 and 10, which has no bearing on the rectification order now made. 6. I have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 7. It is ex facie apparent that the notice issued under Sections 154/155 of the Act date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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