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2020 (10) TMI 633 - HC - VAT and Sales TaxRectification of Mistake - error apparent on the face of record - it is the contention of the petitioner that the assessment was completed against him by making huge additions on account of non-filing of audit report in Form 13 & 13A - HELD THAT:- The reasoning of the assessing authority in Ext.P7 order is legally flawed. While it may appear at first blush that what the petitioner was seeking was essentially a review of the assessment order, in the light Ext.P2 judgment that was passed by this Court as early as in 2014 and which has not been the subject matter of any appeal before the Supreme Court, the assessing authority has to be seen as having ignored a binding precedent while completing the assessment. The said mistake occasioned by the assessing authority has therefore to be seen as an error apparent on the face of the record, which could be corrected through a rectification of mistake application. This is more so because there is no lengthy argument to be advanced by the assessee for the purposes of pointing out the apparent mistake that was occasioned by the assessing authority. The writ petition by directing the 3rd respondent to pass fresh orders on merits in the rectification of mistake application, taking note of the observations in this judgment, and after hearing the petitioner, within two months from the date of receipt of a copy of this judgment.
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