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2008 (5) TMI 382 - HC - Income TaxRectification of an order – section 154 - the petitioner has been filing repeated applications under Section 154 and that this practice is not to be encouraged. The petitioner has agreed that if he is given an opportunity of hearing in respect of his application under Section 154, which was dismissed on 26.04.2005, no further applications under Section 154 would be filed in respect of the very same order. He also undertook that the fourth application, which has purportedly been filed under Section 154 of the said Act, could also be deemed to have been withdrawn. Held that: Considering the chequered history of this case and the somewhat convoluted facts, we are of the view that it would serve the ends of justice if the entire proceedings are cut short and the petitioner is given a final opportunity to present his case with regard to his application under Section 154, which had been dismissed by the impugned order dated 26.04.2005. We note from the impugned order itself that the petitioner was not given a personal hearing before disposing of the said application. Consequently, we set aside the impugned order dated 26.04.2005 and direct the Commissioner of Income-tax (Appeals), New Delhi to grant the opportunity of hearing to the petitioner and thereafter pass an order on the said application in accordance with law.
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