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2018 (9) TMI 1637 - HC - Income TaxSuo motu rectification by the department - main grievance of the petitioner is that the first respondent has chosen to pass the present impugned order only by considering its own suo motu rectification application without considering the rectification application filed by the petitioner also under Rule 13 of the said Rules and passing an order on such application as well - Held that:- The respondents admitted to the position that the application filed by the petitioner has not been disposed of so far. Needless to state that when the parties have filed the rectification petition to rectify the same order, it is not proper to pass an order on the application filed by one party alone leaving the other application either unheard or not disposed of. Therefore, without expressing any view on the merits of the contentions raised by both parties, this Court is of the view that the present impugned order has to be set aside only for the purpose of remitting the matter back to the first respondent for considering both the applications filed under Rule 13 and pass a fresh order on merits and in accordance with law. Accordingly, the writ petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the first respondent to hear afresh the suo motu application under Section 13 by the first respondent along with the application filed by the petitioner for rectification dated 11.10.2017 and pass orders on both the applications on merits and in accordance with law. Such exercise shall be done by the first respondent within a period of eight weeks form the date of receipt of a copy of this order.
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