2023 (12) TMI 1308

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..... s has simply adjudicated the issue on the ground that the rectification application was not maintainable - HELD THAT:- After going through the order it appears that though the application was filed under the nomenclature of rectification but if certain amount on which the tax is imposed is not legally recoverable then it also touches upon the merit. Consequently, in order to advance the cause on m .....

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..... would further submit that the application for rectification though was filed under the nomenclature which is embodied in Section 154 of the Act but the issue touches upon the merit as certain dis-allowance which was made was otherwise available and when the issue traveled up to the Tax Appellate Tribunal, the Tribunal instead of deciding the case on merits has simply adjudicated the issue on the .....

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