9911796707
TMI Blog2019 (12) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... is satisfied that there is any mistake apparent from the record, the provisions of Section 69 can be invoked to rectify such mistake. Any mistake said to have been committed by the learned Chartered Accountant in filing VAT Form240 would not be construed as the mistake apparent from the record to attract Section 69[1] of the Act - Since the factual aspects involved in the case are analyzed and the certificate is issued by the learned Chartered Accountant, such mistakes, if any in the VAT Form 240 ought to have been brought to the notice of the prescribed authority at the time of the assessment proceedings. Indisputably, no such attempts have been made by the petitioner to seek rectification of the VAT Form 240 before the conclusion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and refreshment contracts. 4. It is the contention of the petitioner that by inadvertence, a mistake had crept in, in Form VAT 240 audited statements of accounts certificate issued by its Chartered Accountant wherein, the ineligible income tax deduction under Section 11 was shown as ₹ 6,25,463/- which indeed pertains to the TDS of the petitioner deducted by the respective contractors under Section 18 of the Act. The claim made by the petitioner towards the input tax credit on this deducted tax amount of ₹ 6,25,436/- has been denied by the Assessing Authority mainly relying on VAT Form 240.The rectification application filed under Section 69[1] of the Act has been rejected. 5. Learned counsel Smt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The issue involved herein is more related to the factual aspects which necessarily requires to be adjudicated by the Appellate Authority. Moreover, the petitioner has not challenged the assessment order in the present proceedings. The endorsement issued by the respondent No.1 rejecting the rectification application filed under Section 69[1] of the Act is under challenge. 9. It is well settled law that the scope of rectification is very limited. If the authority is satisfied that there is any mistake apparent from the record, the provisions of Section 69 can be invoked to rectify such mistake. Any mistake said to have been committed bythe learned Chartered Accountant in filing VAT Form240 would not be construed as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
