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2019 (4) TMI 1549 - HC - VAT and Sales TaxRejection of request for rectification of re-assessment orders - it was alleged that the prescribed Authority has concluded the assessment without providing sufficient opportunity to the petitioner - HELD THAT:- There is no embargo for the Assessing Authority to amend the order under sub-section(3) of Section 69 of the Act in relation to any matter other than which has been so considered and decided in proceedings by way of appeal or revision relating to an order referred to under sub-section (1) of Section 69 of the Act. Though the Appellate Authority has dismissed the appeals as withdrawn, no matter has been considered and decided on merits. That being the position, the prescribed Authority rejecting the rectification applications on the ground of dismissal of the appeals cannot be sustained. The books of accounts not being produced by the petitioner allegedly for non service of notices, would have a direct bearing in determining the tax liability. The prescribed Authority ought to have examined whether the request made by the petitioner would be amenable to rectification under Section 69 of the Act. Hence, this court is of the considered opinion that the interest of justice would be sub-served in setting aside the endorsements Annexures M, N and P to the writ petitions and restoring the proceedings to the file of the respondent No.1 to reconsider the same in accordance with law - Petition disposed off.
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