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2006 (3) TMI 80 - HC - Income TaxRectification of Mistakes - By this writ application the petitioner has basically challenged the action of the Joint CIT, purported to be under section 154/155. Scope of the enquiry in the writ petition is restricted to whether the way action taken by respondent No. 1 is permissible within the scope and purview of section 154 or not. - respondent No. 1 has invoked the power illegally on the given facts. Respondent No. 2 ought not to have exercised such power, simply she has no jurisdiction unless the mistake appears to be apparent and obvious and for which further argument and debate are not required. - impugned notice is ultra vires the provision of section 154 – held that if the decision is rendered pursuant to an invalid notice the subsequent action cannot stand. As such the order passed pursuant to the impugned notice is not sustainable in law and the same is set aside and quashed
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