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2013 (10) TMI 102

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....cate For the Respondent : Mr. KM Parikh, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.0. By way of present petition under Article 226 of the Constitution of India, the petitioner assessee has prayed for an appropriate writ, direction and order to quash and set aside the impugned orders at Annexures L and M as well as impugned notice of demand at Annexure E to the petition. 2.....

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....tioner accordingly. Counsel for the petitioner also pointed out that the Assessing Officer failed to acknowledge even the selfassessment tax of Rs.9,51,643/paid by the petitioner. 4.0. Though the petitioner filed rectification application, the same was rejected primarily on the ground that the petitioner had never lodged such a claim of deduction in the return filed. The petitioner's revision pet....

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....deduction under Chapter VIA of the Act of total amount of Rs.1,02,04,258/out of gross total income of Rs. 1,69,25,004/. It is submitted that such mistake shall be rectified within a period of one week from today and consequential order shall be passed thereafter within a period of two weeks giving effect to such rectification. It is not in dispute that, in that case, there will not be any demand. ....