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2010 (6) TMI 726 - KARNATAKA HIGH COURTWhether rejection of the rectification application by an endorsement dated October 16, 2007 is just and proper? Held that:- All the authorities have failed to proceed in accordance with the Act and Rules. The manner in which they have proceeded and concluded the proceedings accepting the xerox copies of form Nos. 8 and 9, without cross verification in the register maintained in the Department for having received the original form Nos. 8 and 9 does not inspire the confidence of this court. This aspect of the matter has not been looked into nor considered nor verified as to whether the procedure prescribed under the statute has been followed. Thus in view of non-compliance of the principles of natural justice and for not conducting proper enquiry in accordance with law and not deciding the matter strictly in accordance with the material on record, we are of the considered view that such orders cannot be sustained and are liable to be quashed. Taking all these relevant factors into consideration, it would suffice for this court to remand the matter before the original authority, i.e., before the assessing officer to decide the matter afresh, strictly in compliance with the provisions of the Act and Rules.
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