TMI Blog2012 (10) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... S.Sathiyanarayanan, Advocate O R D E R PER Dr. O.K. NARAYANAN, VICE-PRESIDENT This Miscellaneous Petition is filed by the Revenue. It is a rectification petition. It is filed in the context of the order of the Tribunal dated 17th April, 2012 passed in ITA No.920/Mds/2010. The appeal was filed by the assessee and it related to the assessment year 2005-06. 2. Now, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue that as the above said decision was very much available before the Tribunal while passing the impugned order, not following the order of the co-ordinate Bench is a mistake apparent from the record, as held by the Hon ble Madras High Court in the case of CIT vs. L.G. Ramamurthy (110 ITR 453). 3. In the impugned order, what was considered by the Tribunal, is not the legal propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esidents. This special provision is brought under Chapter XV dealing with liability in special cases . Similar provisions are provided in the Act to deal with special circumstances arising out of the transactions entered into between the parties. Sec.172 not only applies to the levy of tax but also to the recovery of tax. In the present case, tax has been recovered as per sec.172. It is in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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