2003 (3) TMI 565

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.... Gowri Shankar, Member (T)]. - In the order under consideration, the Tribunal accepted the contention of the appellant that a show cause notice was not issued to it and allowed the appeal. The application seeks to contend that there is a mistake in this order, in that the show cause notice was in fact served on the appellant. 2. The Tribunal had in its order noted the inability of the depa....

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....ers, can form the basis of application for rectification is highly debatable. However, even if we overlook this significant objection, the contents of the statement still in fact strengthen the case of the assessee. In her statement, Alka Shah says that she was living in Room No. 2, Krishna Kunj located in Sanghvi Estate, Ghatkopar. She received the notice addressed to Arvind B. Shah, the appellan....