TMI Blog2021 (2) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... ous Application was filed on 23rd May, 2017. Appellate Tribunal took the view that with effect from 1st June, 2016, the period of limitation, during which the rectification application can be filed, is six months. Prior to the amendment, it was four years. The argument is that the new law of limitation which came into force with effect from 1st June, 2016, providing for a shorter period, cannot ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this short order so that the respondent can respond to the same on the next date of hearing. - R/SPECIAL CIVIL APPLICATION NO. 7163 of 2019 - - - Dated:- 2-2-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA ADITYA A GUPTA (7875) FOR THE PETITIONER MOHIT A GUPTA(8967) FOR THE PETITIONER NOTICE UNSERVED(8) FOR THE RESPONDENT ORDER (PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 12.12.2014. In this respect we find that w.e.f. From 1.6.2016 the time limit for filing application for rectifying any mistake apparent from the record is at any time within six month from the end of the month in which the order was passed. However, the assessee has filed the Miscellaneous Application dated 22.05.2017 beyond the time limit prescribed in the Act. After considering the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for a shorter period, cannot extinguish a vested right of action. In other words, the amendment has been made effective virtually in case of the assessee with retrospective effect. Though the amendment does not show that it is applicable with retrospective effect, however, the existing right has been extinguished with retrospective effect in case of the assessee. 4. In the aforesaid context, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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