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Application for rectification is held to be non-maintainable. Hence it is rejected.

Maintainability of petition The applicant has submitted an application for rectification of advance ruling order on 01.10.2019. The application is filed within prescribed time by the applicant.

Thus, the issue raised by the applicant by way of rectification application, has already been considered by this authority in the order itself.

We find that this authority has rightly decided the matter as per the facts and contention submitted on the record while passing of the impugned advance ruling order and there is no apparent mistake from the record to be rectified in the said order. Therefore, the present application is not found tenable under scope of rectification. Hence it is rejected. — Security And Intelligence Services (India) Ltd., In Re… [2020] 20 TAXLOK.COM 093 (AAR-Maharashtra)