2021 (9) TMI 448

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....hri Sudhendu Das For the Assessee : Shri Piyush Bafna ORDER PER S. S. VISWANETHRA RAVI, JM: The Revenue through this Miscellaneous Petitions is seeking rectification of the order dated 04.11.2019 of this Tribunal in ITA No.2006/PUN/2017 for the assessment year 2012-13 on the ground that the finding of the Tribunal that initiation of proceedings u/s 154 of the Income Tax Act, 1961 ('the....

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....unal in the preceding para. Therefore, the word "valid" appearing in para 5 of the impugned order (supra) is substituted by word "invalid". Thus, the para 5 of the impugned order of the Tribunal (supra) reads hereunder like this :- Original Para- 5. Considering the above settled legal position on the matter in the said precedent and considering the commonality of the facts of all the three c....