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2015 (10) TMI 2378 - HC - Income TaxRectification of mistake - Search and seizure operation challenged - Held that:- The plea for the quashing of the assessment order was neither raised nor considered by the Court nor the amendment application was ever pressed. The reason for not pressing the application could be for a variety of reasons and one of them could be the plea of an alternative remedy, namely, an appeal before the first appellate authority against the assessment order. According to the respondents, an appeal had already been filed before the first appellate authority. Whatever may be the reason, the fact remains that the validity and legality of the assessment orders were never argued before the Court nor the amendment application was pressed. There is no error apparent on the face of the record which requires reconsideration or rectification. Since the amendment application was not pressed, it was not open for the Court to consider the validity of the assessment orders so passed during the pendency of the writ petition.
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