2019 (3) TMI 865

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... MEMBER (JUDICIAL) Present for the Appellant: Mr. Varun Gaba, Advocate Present for the Respondent: Mr. G.R. Singh, D.R. ORDER PER: RACHNA GUPTA Present order disposes of two applications praying for rectification of mistake. One being filed by the appellant and the another by the Department. It is submitted on behalf of the Department that despite it is observed in the final order No.5248....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the Department for absence of any malice on the part of the appellant. It is impressed upon that the final order is appreciating the same still there is no express mention of the impugned demand to be limited to the normal period thereof. Rectification accordingly, is prayed. 3. After hearing both the parties and perusing the impugned final order, we are of the opinion are as follows:- 3. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice Tax Laws as has otherwise also been held by Commissioner (Appeals). When both these observations are read together in the light of the ground of appeals that it is clear that ground for invoking extended period of limitation has not available with the department accordingly hold that despite having an observation in favour of the appellant the final and express verdict has been skipped in the ....