2019 (1) TMI 19

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....er And Shri Duvvuru R.L. Reddy, Judicial Member For the Assessee : Mr. Saroj Kumar Parida, Adv. For the Department : Mr. ARV.Sreenivasan, JCIT ORDER PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Department seeks to rectify the order passed by the Tribunal in ITA No.1173/Chny/2015 & CO No.77/Chny/2015 for the AY 2011-12. 2. At the outset,....

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....vided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable of being heard : Provided further that any application filed by the ass....

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....dered as it lies between in two parties but only tax adjustment. 4. The counsel for the Respondent has strongly opposed this proposition and further submitted that the petition was filed after time limit specified in Sec.254(2) of the Act and pleaded that the plea of the Revenue cannot be entertained in view of the statute. 5. We have heard the rival contentions and perused the material plac....