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2014 (1) TMI 153 - ALLAHABAD HIGH COURTError in the date of order entered in the register – Held that:- The department has sufficiently explained the error in the dispatch register of the assessing authority - the dispatch register put a wrong date i.e. 4.3.2013 and the same date has been entered on the right side column of the order sheet against the date of dispatch i.e. 18.3.2013 as well as the dispatch register. The petitioner is unnecessarily capitalising on the mention of wrong dispatch date - He has participated in the proceedings before the assessing officer in which the order was passed on 15.3.2013 to re-open the assessment - The petitioner also received the notice dispatched by the assessing officer on 18.3.2013, on 22.3.2013 - All these dates are subsequent to the dates given in the dispatch register - It clearly shows that the dispatch clerk had committed an apparent error - the dispatch of notices is only a ministerial act, which does not affect the order passed by the competent authorities in the proceedings in which the petitioner had also participated - Decided against Petitioner.
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