2017 (3) TMI 831

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....AR) for the respondent Per: Ramesh Nair This is an application for Rectification of Mistake in this Tribunal's order no. A/89374-89378/16/CB dated 24.08.2016. 2. Shri H.R. Shetty, appearing on behalf of the appellant submits that this Tribunal in the order has held that the remand by the Commissioner is correct; accordingly the matter was remanded to the original authority. He submits tha....

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.... that despite their request to the assessing authority, a speaking order was not passed. Taking into consideration this fact, the Commissioner (Appeals) in his order directed the assessing officer to pass a speaking order. Therefore, in our view, the Commissioner (Appeals) had no option but to direct the assessing officer to pass a speaking order as he on his own cannot pass a speaking order at ap....