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2019 (7) TMI 712 - KERALA HIGH COURTStay of recovery of tax due - defective return filed - AO raised a demand by referring to the incomplete return - petitioner therefore was advised to file a request for rectification of the return before the first respondent. The request is made under Section 264 - HELD THAT:- Sri. Christopher Abraham, the learned Standing Counsel, having regard to the scheme under Sections 143(1), 154 and 264 of the Income Tax Act fairly states that the observation or the view as held in Ext.P8 is unsustainable and the first respondent has jurisdiction and authority to do the needful on the request of petitioner in accordance with law. The respondents have received notices and have not filed counter affidavit. The statement of Sri Christopher Abraham is placed on record and accepted. The order in Ext.P8 is accordingly set aside and matter remitted to first respondent for consideration and disposal under Section 264 within eight weeks from the date of receipt of a copy of this judgment.
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