2024 (1) TMI 167

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.... Junior Standing counsel for Mr.R.S.Balaji, Senior Standing counsel ORDER This writ petition has been filed to direct the respondents to rectify the mistake apparent on record and consequentially delete the demand of Rs. 7,62,840/- raised through the order dated 08.12.2010. 2. Ms.S.Premalatha, learned Junior Standing counsel, representing Mr.R.S.Balaji, learned Senior Standing counsel, takes no....

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....his Auditor immediately and handed over the file and instructed him to appear before the concerned officer for the purpose of explaining the reasons as to how the petitioner is not liable to pay the said amount, which was demanded by the respondent. Thereafter, he left the country and came back in the year 2016. 4. She would further submit that under these circumstances, all of a sudden, the resp....

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.... the present writ petition. 6. The learned counsel for the respondent would submit that the order has been passed in the year 2013. However, all of a sudden the petitioner had approached this Court challenging the said demand made by the respondent. Further, she would fairly submit that if any order is passed by this Court, the same will be complied with by the respondent. 7. Further, the learne....

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....ntioned his total income as a sum of Rs. 26,10,560/- instead of Rs. 2,61,056/-. However, it seems that the tax liability was calculated and paid by the petitioner only by taking the income as Rs. 2,61,056/-. Hence, it is only an apparent error on the face of the record and it is not that the petitioner had suppressed the material facts. 11. Further, this Court is of the view that it is the duty o....