2019 (8) TMI 547

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...., Advocate) Respondents (By Sri. K.V.Aravind, Advocate) O R D E R The petitioner has challenged the order and demand notice dated 04.09.2018 passed by the respondent No.2 at Annexures-G and H respectively, inter alia seeking a direction to the respondent No.1 to adjudicate the issues on ground Nos.9 and 10 as per the direction of the Income Tax Appellate Tribunal ('ITAT' for short) within a tim....

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....adjudication of ground Nos. 9 and 10 by ITAT vide order dated 26.04.2017. In the meantime, the respondent No.2 had issued the notice under Sections 154/155 of the Act dated 02.08.2018 proposing to rectify the order dated 12.01.2017 giving effect to the CIT(A) Order in ITA No.239/UDP/CIT(A)/MNG/2015-16 relating to the assessment year in question. The contents of the said notice reads thus:- "1. T....

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....relief allowed by CIT(A)" 3. Pursuant to the said notice, the respondent No.2 has passed the order impugned herein, hence, this writ petition. 4. Learned counsel for the petitioner would submit that the notice dated 02.08.2018 at Annexure-F is incoherent and no details of the rectification to be carried out in the order dated 12.01.2017 was proposed. Shockingly, the tax liability has been enhan....

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....he rectification order now made. 6. I have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 7. It is ex facie apparent that the notice issued under Sections 154/155 of the Act dated 02.08.2018 is incomplete. Furnishing the details of the rectification, which the Authority is proposing to, is sine qua non for passing rectificati....