2021 (2) TMI 1287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM, SRI.RAJA KANNAN For the Respondent : THUSHARA JAMES JUDGMENT Heard both sides. 2. According to the learned counsel appearing for the petitioner, his application for rectification of error apparent on the face of record in an assessment order at Ext.P8, was rejected without hearing him despite the fact that in the applicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The said provision deals with power of the authority to rectify any error apparent of the face of record. However, I am unable to find out any provision in the said Section which declaring that no opportunity of hearing can be granted to the assessee filing an application for rectification. 6. In the case in hand, the application for rectification under section 66 of the KVAT Act (Ex.P9) contai....