TaxTMI 
TaxTMI 
2026 (9) TMI 1642
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....R. JUSTICE RAJEEV RANJAN PRASAD) Heard Mr. Ajay Kumar Rastogi, learned Senior Counsel assisted by Mr. Anubhav Khowala, learned counsel for the petitioner and Ms. Archana Sinha, learned Senior Standing Counsel for the Department of Income Tax. 2. The petitioner in the present writ application has prayed for the following reliefs:- "i) For issuance of an appropriate writ, order or direction the nature of Mandamus directing the Respondent No. 1 to consider and dispose of the Petitioner's rectification application dated 02.04.2025 filed vide letter no. 1011 under Section 154 of the Income Tax Act, 1961 ("the Act") for Assessment Year 2012-13 ("the Relevant A.Y.") in accordance with law and after considering the law laid....
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....Section 154 of the Act. iv) For issuance of any other appropriate writ, order, or direction which this Hon'ble Court may deem fit and proper in the facts and circumstances of the present case." 3. In course of his submissions before this Court, Mr. Rastogi, learned Senior Counsel for the petitioner submits that the order under Section 154 of the Income Tax Act, 1961 (hereinafter referred to as the 'I.T. Act') dated 10.02.2022 pertaining to the assessment year 2012-13 has been made in the name of M/s Bihar State Electricity Board. 4. Referring to the notification of the Department of Energy, Government of Bihar dated 30.10.2012 as contained in Annexure 'P3', learned Senior Counsel submits that by virtue of the power conferred ....
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.... the petitioner has filed a petition under Section 154 for the rectification of mistake in assessment order dated 02.02.2015, initiation of proceeding under Section 147/148 vide notice dated 30.03.2017, assessment order under Section 143(3)/147 dated 30.12.2017, order under Section 271(1)(c) dated 15.06.2018 and order under Section 154 dated 24.01.2020, notices dated 28.06.2012, 17.08.2021 and 06.10.2021 under Section 154 and order under Section 154 dated 10.02.2022 for the assessment year 2012-13. The main contention of the petitioner before the Income Tax Officer is that the aforementioned orders have been passed and the notices issued were in the name of the non-existent entity. 8. Prayer of learned Senior Counsel for the appellant is....
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.... is entertained and an order is passed, it would amount to usurping the role of the learned Tribunal which is not required. 12. So far as the submission of learned Senior Counsel for the petitioner that coercive action is being taken to realise the demand is concerned, learned Senior Standing Counsel for the Department has submitted that the petitioner may apply for an appropriate interim order before the learned Tribunal and also before the Assessing Officer. 13. To this, Mr. Rastogi, learned Senior Counsel has responded saying that there is already an application for interim order before the Assessing Officer but that has not been considered and in the meantime, coercive steps are being taken. 14. Having heard learned Senior Coun....