Tax Authority Ordered to Correct Income Entry Error; Petitioner's 2022 Application Deemed Timely and Valid.

The HC directed the respondent to rectify the apparent error in the petitioner's tax assessment, which resulted from an incorrect income entry. The court acknowledged the petitioner's consistent efforts since 2013 to address the mistake and ruled that the 2022 application was a continuation of the original request, thus not barred by limitation. The respondent must reassess the income and correct the tax demand within four weeks. The writ petition was disposed of without costs, and compliance is to be reported by 31.01.2024.

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Issues involved:
The writ petition seeks rectification of a mistake apparent on record and deletion of a tax demand raised through an order. The main issues include erroneous mention of total income in returns, subsequent demands by the respondent, failure to rectify errors, and the issue of limitation in filing rectification applications.

Details of the Judgment:

Erroneous Mention of Total Income:
The petitioner mistakenly added an extra zero in his total salary income while filing returns, resulting in a demand of Rs. 7,62,836/- towards tax liabilities. However, the tax liability was calculated based on the correct income of Rs. 2,61,056/-. The court noted this as an apparent error on record, with no intent to suppress facts.

Failure to Rectify Errors:
Despite the petitioner's requests for rectification in 2013 and subsequent reminders in 2022 and 2023, the respondent had not taken steps to rectify the errors. The court emphasized the duty of the scrutinizing officer to rectify such errors without inconveniencing the petitioner.

Issue of Limitation in Filing Rectification Applications:
The respondent argued that the rectification application filed by the petitioner in 2022 was barred by limitation, as it should have been filed within 4 years from the date of the assessment order. In response, the petitioner contended that the 2022 application was a continuation of the original representation made in 2013, hence not barred by limitation.

Court's Decision:
The court directed the respondent to rectify the mistakes in consideration of the applications filed by the petitioner and reassess the income within 4 weeks. It emphasized that subsequent applications were reminders of the original representation in 2013. The writ petition was disposed of with no costs, and compliance was scheduled for reporting on 31.01.2024.

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