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2022 (6) TMI 154 - HC - Income TaxDirect Tax Vivad Se Vishwas Act - opportunity of hearing - HELD THAT:- Department is justified in their submissions. Ext.P12 is only a notice granting an opportunity to the petitioner, pursuant to his own application for rectifying Form No.3. Though the 2nd respondent has observed that the rectification of errors in Form No.3 will require canceling the erroneous Form No.3 and issuing a corrected Form No.3, a decision has not been taken. On the other hand, an opportunity of hearing has been granted to the petitioner. Even before a decision is taken, it is not proper for the petitioner to approach this Court challenging that opportunity being granted, especially since the same is pursuant to the request of the petitioner to rectify Form No.3. All contentions can be raised by the petitioner before the 2nd respondent. Accordingly, we are of the view that the contentions of the petitioner cannot be adjudicated by this Court as raised in this writ petition and instead, the 2nd respondent ought to proceed with Ext.P12 and pass appropriate orders thereon after hearing the petitioner as mentioned in Ext.P12. Therefore, this writ writ petition is disposed of directing the 2nd respondent to issue a fresh notice providing a fresh date of hearing to the petitioner and thereafter pass appropriate orders on Ext.P10 and Ext.P11, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment after granting an opportunity of hearing to the petitioner.
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