2019 (7) TMI 712

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....br>MR S. V. BHATTI, J. For The PETITIONER : ADVS. SRI. ANIL D. NAIR, SHRI. GOKULRAJ L. , SMT. ARYA ANIL AND SRI. R. SREEJITH For The RESPONDENT : SC SRI. CHRISTOPHER ABRAHAM JUDGMENT Heard Sri Anil D Nair, the petitioner's Counsel and Sri Christopher Abraham, the learned Standing Counsel for the Income Tax Department. 2. The petitioner prays for the following reliefs: "....

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....isclosed the aggregate income, the Assessing Officer raised a demand by referring to the incomplete return. The petitioner therefore was advised to file a request for rectification of the return before the first respondent. The request is made under Section 264 of the Income Tax Act and request resulted in Ext.P8. The operative portion of Ext.P8 order reads thus: "5. I have carefully exam....

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..... 4. The first respondent in effect is of the view that the assessment orders since were passed by the Centralized Processing Centre the application now made by the petitioner/ assessee for revision under Section 264 cannot be maintained in law. 5. Sri. Christopher Abraham, the learned Standing Counsel, having regard to the scheme under Sections 143(1), 154 and 264 of the Income Tax Act fair....