Deputy Commissioner (Ct), Madras ... vs Tvl. Appasamy Associates on 16 October, 2000
22. The last decision relied on by the Revenue is [1991] 83 STC 354 (Guj) (State of Gujarat v. Ajay Trading Company), which relates to the question whether Section 55 would apply to the facts of the case in making a rectification order. We have already held that Section 55 alone applies and we do not, therefore, find any necessity to go through this decision.