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2011 (12) TMI 187 - DELHI HIGH COURTDelhi Value Added Tax, 2004 – applicability of Section 23(7) to remand assessment – Section 23(7) inserted w.e.f. 27.8.2001 - Tribunal reversed their earlier order dated 04.07.2008 in respect of A.Y. 1984-85 under an application made for rectification u/s 48 of the Delhi Sales Tax Act, 1975 – Tribunal in the order dated 19.8.2010 interpreted the proviso to Section 23(7) and has held that period of limitation described for completion of assessment proceedings on remand was two years u/s 23(7). – Held that:- In order dated 4.7.2008, on interpretation of Section 23(7) and its proviso thereto, it was held that the A.O. should have passed an order on remand within one year and nine months. This is a clear and categorical finding in the order dated 4.7.2008. The said finding may be erroneous or incorrect but is not a mistake that can be rectified in exercise of jurisdiction u/s 48 of the Act. It can be made subject matter challenge in an appeal and can be correct by the appellate forum only. The Tribunal in the impugned order dated 19.8.2010 has virtually re-examined the Section 23(7) and the proviso thereto and reinterpreted the same and held that their earlier decision was incorrect. This is not permissible and outside the scope and ambit of power under Section 48, which is limited to correction of mistake apparent from the record. Section 48 is not an appellate power – Decided in favor of appellant.
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