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2019 (2) TMI 1546 - KERALA HIGH COURTWhether the Tribunal could have interfered with its own orders in a rectification petition? Held that:- There is any cause for interference to the orders of the Tribunal since the major issues were remanded finding that there were substantiating documents available in the records as produced before the First Appellate Authority. The Assessing Officer did not have the opportunity to look into it. Tribunal was of the opinion that it should be looked into first by the original authority. We do not find any reason to interfere with the same. The other issue was with respect to rate of tax which was in tandem with the amendment brought in retrospectively, valid in the subject assessment year too - there is no question of law arises in the revision and the same would stand rejected.
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