2013 (11) TMI 1491

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..... matters are heard out together and are being disposed of by this common order. None appeared for the respondents despite service of notice. Therefore, the writ petitions are taken up for final hearing. These writ petitions are filed against the judgment and order of the learned Tribunal by which the learned Tribunal has rejected the petitioners' application for rectification. The core issue inv .....

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..... other High Courts. We do not know whether the judgment should be considered in the way, as has been recorded. In any view of the matter, we have to examine that aspect of the matter. After hearing Mr. S.R. Ashok, learned Senior Counsel for the appellant, it appears to us that the only point involved in these writ petitions is whether the learned Tribunal has committed patent illegality while not .....

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..... ts and circumstances of this case as we notice the Assessing Officer has rejected the Books of Accounts and also allowed the deduction after rejecting the same and secondly whether the decision rendered by the other High Courts has got any other overriding effect, if any contrary is found in law over jurisdictional High Court. This fresh exercise shall be completed within a period of two months fr .....

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