2017 (11) TMI 125

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....uralikrishnan ORDER Heard Mr.Suhrith Parthasarathy, learned counsel for the petitioner and Ms. Hema Muralikrishnan, learned Senior Panel Counsel for the respondent. 2. The petitioner has filed this writ petition praying for issuance of a writ of certiorarified mandamus to quash the order passed by the first respondent dated 28.03.2017 under Section 251 of the Income Tax Act, 1961, insofar....

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....proposing an enhancement of the income and directed the petitioner to show-cause against the proposal on or before 12.12.2016. Subsequently, a notice was issued by the first respondent dated 10.03.2017 stating that the appeal petition filed by the petitioner against the assessment order dated 12.03.2015 along with the proposal of enhancement of assessment would be heard on 23.03.2016 at 02.30pm. T....

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....ned as 23.03.2016 is a typographical error and it should have been typed as 23.03.2017 and in fact the personal hearing was fixed on the said date and therefore, it is submitted that this cannot be taken advantage by the petitioner. Though the explanation offered by the Revenue could be considered as reasonable, at the time of issuance of notice dated 10.03.2017, this should have been rectified by....