2024 (12) TMI 57

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....umaresh Babu For the Petitioner : Mr. S. Karunakar For the Respondents : Mr. R. Sureshkumar for RR1 & 2 Additional Government Pleader, Mr. K. Gokul for R3 ORDER The challenge in the Writ Petition is the Order of Assessment and also the order passed in the Rectification Application. 2. Heard Mr.S.Karunakar, learned counsel for the petitioner, Mr.R.Sureshkumar, learned Additional Government Ple....

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.... attributed in rejecting the rectification application. All that is required to be looked at by Authority as to whether based upon the rectification application, there had been an error apparant when the Authority had come to a conclusion and if there is no error apparant, the Authority can reject the Rectification Application without assigning reason. He would further submit that the Proviso appr....

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....sed the materials available on record. 7. It is an admitted fact that the petitioner had made a Rectification Application. The order of rectification which is impugned would indicate that for the reasons given in the annexure to the said order, the Rectification Application is rejected. 8. A perusal of the order does not also indicate that there had been no error apparent on the record to reject....

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....y of the 3rd Proviso to Section 161. If pursuant to a Rectification Application, if a rectification is made and if it adversely affects the assessee, Proviso 3 contemplates an opportunity of hearing to be given. However, when an Rectification Application is made at the instance of assessee and the rectification is being sought to be rejected without considering the reasons for rectification or by ....