2017 (10) TMI 97

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....ounsel ORDER Heard Mr.J. Balachander, learned counsel for the petitioner and Mr.J. Narayanaswamy, learned Standing Counsel for respondents. 2. The petitioner is aggrieved by the order passed by the 1st respondent dated 05.06.2006 by which the petition filed by the petitioner under Section 154 read with Section 264 of the Income Tax Act, 1961 was rejected. The reason for filing the petitio....

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....lication of the petitioner. Aggrieved by the same, the petitioner, left with no other remedy, applied for rectification vide petition dated 25.01.2006. The petitioner's specific case is that the notice of hearing dated 04.03.2005 never reached the hands of the petitioner and therefore, the petitioner was unable to appear for the said hearing. So, the petitioner requested that an opportunity of....

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....ed on merits is incorrect. 4. A cursory perusal of the order dated 30.03.2005 shows that there is no finding rendered by the 1st respondent on the merits of the matter except stating that the reports of the Assessing Officer and the Additional Commissioner of Income Tax have been perused and the records have been gone through. This is insufficient to show that there was application of mind to t....