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2023 (12) TMI 139
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....itioner in both petitions : Ms.G.Janane, for Lakshmi Kumaran and Sridharan Attorneys For the Respondent in both petitions : Mr.B.Ramanakumar, Senior Standing counsel COMMON ORDER These writ petitions have been filed challenging the order dated 30.12.2021, whereby the respondent had refused the rectification of intimation sent by the respondent under Section 143(1) of the Income Tax Act, 1....
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....he rectification application of the petitioner. Hence, the present writ petition. 4. The learned counsel for the respondent would submit that while mentioning the cost of the goods produced in intimation sent under Section 143(1) of the Act, there was an error apparent on the face of the record, i.e., Rs. 39,87,66,401/- has been wrongly mentioned as (-)Rs. 5,69,68,434/-. Therefore, the said err....
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....nsel for the respondents that if there is any rectification in the intimation sent under Section 143(1) of the Act, only the 2nd respondent has to carry out the rectification and hence the first respondent had rightly rejected the application filed by the petitioner. In such view of the matter, this Court is inclined to pass the following orders: (i) The impugned order dated 30.12.2021 is....