2021 (9) TMI 448

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..... : Shri Piyush Bafna ORDER PER S. S. VISWANETHRA RAVI, JM: The Revenue through this Miscellaneous Petitions is seeking rectification of the order dated 04.11.2019 of this Tribunal in ITA No.2006/PUN/2017 for the assessment year 2012-13 on the ground that the finding of the Tribunal that initiation of proceedings u/s 154 of the Income Tax Act, 1961 ('the Act') by the Assessing Officer is valid a .....

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..... ord "valid" appearing in para 5 of the impugned order (supra) is substituted by word "invalid". Thus, the para 5 of the impugned order of the Tribunal (supra) reads hereunder like this :- Original Para- 5. Considering the above settled legal position on the matter in the said precedent and considering the commonality of the facts of all the three cases, we are of the opinion that the Assessing .....

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