2009 (5) TMI 10

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..... therefore, the remand order passed is bad in the eyes of law – By virtue of exercise of power by the revisional authority within a period of two years the provisions of Section 84(5) of Finance Act has worked itself one – therefore, there is no further requirement of law that even on the remand the period of limitation that was initially applicable would continue to apply. - 4-5 of 2009 - - - Da .....

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..... aring was afforded to the assessee-respondent(s). Accordingly, the order of the revisional authority was set aside and the matter was remanded back to the revisional authority for passing the order afresh. Thereafter applications for rectification of orders dated 3.4.2007 and 23.3.2007 were filed, which were also dismissed vide common order dated 7.9.2005 (P-4). 3. The only argument raised by .....

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..... 6 by exercising jurisdiction under Section 84(5) of the Finance Act. The order of the revisional authority is within the period of two years as it was passed on 28.11.2006. Once the initial order has been passed within a period of two years, the provisions of Section 84(5) of the Finance Act stands complied with. By virtue of exercise of power by the revisional authority within a period of two yea .....

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