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2019 (8) TMI 547 - HC - Income TaxRectification proceedings in terms of Sections 154/155 - mistake apparent from the record - pendency of the appeal before the CIT (A) pursuant to the remand by the Tribunal - HELD THAT:- It is ex facie apparent that the notice issued under Sections 154/155 of the Act dated 02.08.2018 is incomplete. Furnishing the details of the rectification, which the Authority is proposing to, is sine qua non for passing rectification order. In the absence of such particulars made available to the petitioner/assessee, the assessee is deprived to meet the proposals made which would result in violation of principles of natural justice. On the basis of the notice dated 02.08.2018, the order impugned is passed enhancing the tax liability. Hence, the said order suffers from the vice of arbitrariness and is illegal per se. The pendency of the proceedings before CIT(A) pursuant to the order of ITAT on a different issue, would not preclude the respondent No.2-Authority to proceed with the rectification of the order giving effect to the original order of CIT(A), not the subject matter of the present appeal before CIT(A). But in view of the remand by ITAT to the CIT(A) for adjudication on the ground Nos.9 and 10, this Court deems it appropriate to direct CIT(A) to dispose of the appeal in accordance with law in an expedite manner, preferably within a period of six months from the date of receipt of the certified copy of the order and is ordered accordingly. The respondent No.2 is at liberty to conclude the rectification proceedings in accordance with law relating to any other issue not the subject matter of the pending appeal, after issuing a fresh notice
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