2024 (9) TMI 975

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....alan For the Respondent : Dr. B. Ramaswamy Senior Standing Counsel ORDER This writ petition has been filed by the petitioner challenging the order dated 07.12.2023 passed by the respondent and to quash the same. 2. The learned counsel for the petitioner submits that the petitioner is an agriculturist. He sold his ancestral agricultural land and purchased a house site out of the sale pr....

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....1st Respondent and pending the same, the 1st Respondent issued a notice dated 04.02.2020 calling for certain details from the Petitioner and the same was also complied with and that apart the Petitioner made a payment of Rs. 73,000/- on 15.02.2020. 3. Further, he would submit that the 2nd Respondent again issued a demand notice under Section 143(3) of the Act on 07.08.2023, for which the petiti....

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....der, he can file the rectification petition under Section 154 of the Act and also directed the Petitioner to pay 20% of demand, if the Appeal is pending. Therefore, the right course to be adopted by the Petitioner is to file a rectification petition under Section 154 of the Act, but without doing so, the Petitioner has approached this Court. He therefore prays for the dismissal of this Writ Petiti....

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....Your response should reach this office within 10 days from receipt of this letter. Your physical presence is not required and your co-operation very much appreciated." 7. In such view of the matter, as rightly contended by the learned Senior Standing Counsel appearing for the Respondents, the right course to be adopted by the Petitioner is to file a rectification petition under Section 154 of t....