2022 (4) TMI 828

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dealt with by the Tribunal - HELD THAT:- For the issue, namely, whether the extended period of limitation could have been invoked or not and the consequential penalty, in the peculiar facts and circumstances of the case, the appellant are relegated to file a review application before the Tribunal and if such a review application is filed within a period of four weeks from today, the same be enter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aluation. 2. Shri V. Sridharan, Learned Senior Counsel appearing on behalf of the appellant has submitted that one another issue with respect to extended period of limitation and the consequential penalty was raised before the Tribunal which has not been dealt with by the Tribunal. For the aforesaid issue, namely, whether the extended period of limitation could have been invoked or not and the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X