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2019 (6) TMI 938 - KARNATAKA HIGH COURTRectification of Mistakes - validity of assessment order u/s 9[2] of CST Act, 1956 - petitioner submit that it is in order to avoid the scenario of remand from the higher Appellate Forums, which has been suffered by the assessee relating to the assessment year 2006-07, the petitioner filed the rectification application under Section 69 of the KVAT Act seeking rectification of the reassessment order before the Assessing Officer to examine each individual transactions - HELD THAT:- It is only an apprehension of the petitioner that the assessment order passed by the KAT relating to the assessment year 2006-07 would be repeated for the assessment year 2012-13. It is trite law that Section 69 of the KVAT Act can be invoked only with a view to rectify any mistake apparent from the record. The phrase ‘mistake apparent from the record’ cannot be enlarged to re-examine/re-analyze/re-visit the concluded issues based on the factual aspects, which were before the authority at the time of passing of the assessment order. The scope of the rectification of mistakes is limited. The request of the assessee to re-examine the individual transaction would not come within the ambit of error apparent on the face of the record. It is the subjective perception of the assessee. The First Appellate Authority has the co-extensive jurisdiction of the Assessing Authority in as much as examination of the documents as now requested by the petitioner. Hence, in the circumstances, no ground is made out by the petitioner to interfere with the order and endorsement impugned - petition stands dismissed with liberty to the petitioner to file a statutory appeal in accordance with law against the order impugned.
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