2024 (1) TMI 167

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....unior Standing counsel, representing Mr.R.S.Balaji, learned Senior Standing counsel, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that the petitioner had filed his returns on 30.07.2010. While filing the returns, the petitioner had inadvertently added an extra '0' (zero) in his total salary income. Thereafter, an intimation dated 08.12.2010 was sent to the petitioner by the respondent demanding a sum of Rs. 7,62,836/- towards tax liabilities. However in the said intimation, the respondent had not traced out any of the defects. Thereafter, in the year 2013, the petitioner ha....

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....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 learned counsel for the respondent would submit that the petitioner supposed to have filed the rectification application within a period of 4 years from the date of assessment order. In such view of the matter, the rectification application filed by the petitioner is barred by limitation. 8. In reply, the learned counsel for the petitioner would submit that he had made representation in the year 2013 itself and in continuation of the said proceeding only, he had filed the rectification applicati....