2019 (9) TMI 1676

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..... n of the assessee on this issue is allowed. Second question referred to the Third Member , the Third Member has again concurred with the view taken by the Judicial Member as held not following the amended order, particularly when such amended order has been duly brought to the notice of the adjudicating authority/court during the relevant proceedings, definitely constitutes a mistake apparent .....

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..... t by : Shri Nitesh Joshi Respondent by : Shri Senthil Kumar ORDER GIVING EFFECT TO THE ORDER OF THIRD MEMBER U/S 254(1) We noted that the Third Member has decided the first question referred to him vide para 13 of his order as under :- 13. In view of the above, the obvious conclusion in this matter is that there did exist a mistake apparent on record qua this issue in the Trib .....

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..... rticularly when such amended order has been duly brought to the notice of the adjudicating authority/court during the relevant proceedings, definitely constitutes a mistake apparent from record. The factum of the amended order having been brought on the record before the adjudicating authority renders the record of that authority to include the amended order. The amended order thus becomes a part .....

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