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2023 (12) TMI 139 - MADRAS HIGH COURTRectification of intimation sent u/s 143(1) - According to the petitioner, while computing the amount in terms of Section 143(1) an error occurred with regard to the cost of the goods produced by the petitioner - HELD THAT:- It appears that there is an error apparent on face of the record to the extent of mentioning the wrong figures with regard to the cost of goods as (-)Rs. 5,69,68,434/- instead of Rs. 39,87,66,401/-. No doubt, the said error has to be rectified and hence, the petitioner had filed a rectification application before the 1st respondent. However, it was submitted by the learned counsel for the respondents that if there is any rectification in the intimation sent under Section 143(1) of the Act, only the 2nd respondent has to carry out the rectification and hence the first respondent had rightly rejected the application filed by the petitioner. Thus the impugned order is set aside - While setting aside the impugned order, this Court remits the matter back to the 2nd respondent for the purpose of consideration of the rectification application, which has been filed by the petitioner - 2nd respondent is directed to enable the petitioner to file an appropriate application for rectification of intimation issued under Section 143 of the Act and pass order in accordance with law within a period of 30 days from the date of filing of the application.
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