2026 (6) TMI 1279

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....tanding Counsel Mr. Rutvij R. Patel waives service of notice of Rule on behalf of the respondent. 2. Since a short issue is involved in the present writ-petition, with the consent of the learned counsel appearing for the respective parties, the matter is taken up for final hearing. 3. By way of this writ-petition, petitioner has prayed for the following reliefs: "9. The Petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to: a) YOUR LORDSHIPS may be pleased to quash and set-aside impugned order passed by Respondent be....

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....n inadvertent and clerical mistake on the part of the Tax Auditor, which was further clarified by the Chartered Accountant by Tax Auditor's Certificate dated 21.03.2024. 5.1. It is thus submitted that, the return of income of the petitioner thereafter selected for scrutiny by Computer Aided Scrutiny Selection (for short 'CASS') under the Faceless E-Assessment Scheme, on the figures mentioned incorrectly by the Tax Auditor. Learned advocate Mr. Dave submitted that, ultimately, the assessment order dated 20.03.2024 was passed and petitioner was also served with the demand notice under Section 156 of the Income Tax Act, 1961 (for short 'the Act') calling upon the petitioner to pay a tax of Rs.2,25,42,558/- for A.Y. 2022-23, pursuant to the ....