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2016 (12) TMI 694 - MADRAS HIGH COURT

2016 (12) TMI 694 - MADRAS HIGH COURT - TMI - Rectification of mistake - one important legal ground has not been raised by the petitioner both before the Assessing Officer and before the Appellate Authority - section 84 Act - Held that: - Section 84 of the said Act gives power to the Assessing Authority, Appellate Authority, Revisional Authority including the Appellate Tribunal, at any time, within five years from the date of any order passed by it, to rectify any error apparent on the face of t .....

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efore the Appellate Authority in A.P.No.130/13 VAT within a period of 15 days from the date of receipt of a copy of this order. If such application is filed, the second respondent-Appellate Authority shall consider the same on merits and in accordance with law and pass a speaking order - decided in favor of petitioner-assessee. - Writ Petition No. 41111 of 2016 & WMP.Nos. 35101 & 35102 of 2016 - Dated:- 23-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mrs.R.Hemalatha For Respondents : Mr.K .....

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respondent challenging the order of assessment passed by the first respondent dated 18.10.2013 for the year 2012-13. It is not disputed that the petitioner was effectively represented before the Appellate Authority by their authorized representative and he had argued the matter and that the Appellate Authority, after having heard the authorized representative of the petitioner on the ground raised in the appeal petition, passed the impugned order. Therefore, the impugned order cannot be faulted .....

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