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2016 (12) TMI 116 - BOMBAY HIGH COURT

2016 (12) TMI 116 - BOMBAY HIGH COURT - TMI - Rectification application - Held that:- The impugned order while disposing of the rectification application states that the factual matrix was considered and conclusion was arrived at on the basis of the facts placed before them. The attempt on the part of the petitioner is to seek a review of the order so as to ensure that the Tribunal takes a look at the documents which were part of the record and may not have emphasized by the petitioner during th .....

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ctober, 2015 of the Tribunal. In that appeal before the Tribunal we note that an additional ground taken up viz. of not being afforded sufficient opportunity by the lower authority to explain its case. - In the above view, the impugned order dated 17th June, 2016 passed by the Tribunal rejecting the petitioner's application for rectification cannot on the present facts be found fault with. - Writ Petition No. 2426 of 2016 - Dated:- 18-11-2016 - M. S. Sanklecha And A. K. Menon, JJ. Mr. D. V. .....

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ober, 2015. 2. The petitioner's grievance is that the impugned order dated 17th June, 2016 has not dealt with the petitioner's contention in its application for rectification. The application for rectification before the Tribunal made a grievance that the order dated 26th October, 2015 incorrectly records that the assessee was unable to substantiate its claim with documentary evidence. This inspite of the fact that the necessary paper book available before the Tribunal would establish/su .....

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tated. Further the portion of the order with which the petitioners have made a grievance is reproduced in the rectification application clearly records that the petitionerassessee was unable to substantiate its claim with documentary evidence. It does not state that no documentary evidence was filed before the Tribunal after negativing the submission of the petitioner that no sufficient opportunity to lead its evidence was given by the lower authorities to the petitioner. It only concludes that .....

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o appeared at the time of the hearing of the rectification application on 17th June, 2016. Further the rectification application itself deposes to certain facts which allegedly transpired during the hearing of the appeal and those facts have been deposed by the Managing Director of the petitioner company even without indicating that he was present at the hearing. This was necessary in view of the fact that the rectification application specifically states that during the course of the hearing on .....

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