2020 (10) TMI 633

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....PETITIONER: SRI.HARISANKAR V. MENON AND SMT.MEERA V.MENON RESPONDENTS: BY GOVERNMENT PLEADER DR THUSHARA JAMES JUDGMENT The petitioner has approached this Court challenging Ext.P7 order of the assessing authority that rejected an application for rectification of mistake preferred by him. In the Writ Petition, it is the contention of the petitioner that the assessment was completed against hi....

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....gment the assessing authority was directed to consider and pass orders on the rectification of mistake application expeditiously. It would appear that notwithstanding the directions of this Court, the assessing authority passed Ext.P7 order in the rectification of mistake application, taking the view that there was no clerical mistake that required rectification and that the assessee's applica....

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....ioned by the assessing authority has therefore to be seen as an error apparent on the face of the record, which could be corrected through a rectification of mistake application. This is more so because there is no lengthy argument to be advanced by the assessee for the purposes of pointing out the apparent mistake that was occasioned by the assessing authority. Under the said circumstances, I qua....