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2019 (6) TMI 1338 - KERALA HIGH COURTRectification of two entries in the purchase details already submitted by the petitioners - HELD THAT:- To test the reasonableness of the findings and the procedure followed by the respondents while rejecting the request, a few permutations and combinations are illustratively tested during and in the course of arguments. At the bottom of above effect a concrete solution warranting dismissal of writ petitions is not made out and so many questions now raised by the petitioners are remain unanswered. This Court keeping in view the stage at which the request is made namely that even before the initiation of penal proceedings is of the view that the issue decided in Ext.P2 requires re-consideration by the 1st respondent. This Court since is unable to accept the findings recorded by the 1st respondent and however at the same time does not want to record a finding by examine the merits of case now pleaded by the petitioners is of the view that after Ext.P2 order could be set aside the matter remitted to 1st respondent for consideration and disposal by keeping in mind the standard accountancy practices, the effect of proposed rectification and pass orders within four weeks from today - Petition allowed by way of remand.
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