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2021 (12) TMI 1034 - TELANGANA HIGH COURTLegality and validity of the assessment order passed by the National e-Assessment Centre, Delhi u/s 143(3) r.w.s.143(3A) and 143(3B) - inadvertent mistake in entering the code number, which was sought to be rectified by the petitioner - HELD THAT:- Since the return of the petitioner was taken up for complete scrutiny assessment through the National e-Assessment Centre, Delhi, before completion of the assessment proceedings, the rectification petition filed by the petitioner under Section 154 of the Act ought to have been taken into consideration. Failure to do so has vitiated the impugned assessment order dated 17.03.2021. That being the position, we set aside the assessment order dated 17.03.2021 and remand the matter back to respondent No.1 for passing a fresh assessment order after giving effect to the rectification petition filed by the petitioner on 17.01.2020. While doing so, respondent No.1 shall also take into consideration the response filed by the petitioner on 17.03.2021 in reply to the show cause notice and draft assessment order.
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