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2015 (10) TMI 2378 - ALLAHABAD HIGH COURT

2015 (10) TMI 2378 - ALLAHABAD HIGH COURT - TMI - Rectification of mistake - Search and seizure operation challenged - Held that:- The plea for the quashing of the assessment order was neither raised nor considered by the Court nor the amendment application was ever pressed. The reason for not pressing the application could be for a variety of reasons and one of them could be the plea of an alternative remedy, namely, an appeal before the first appellate authority against the assessment order. A .....

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he assessment orders so passed during the pendency of the writ petition. - CIVIL MISC. REVIEW APPLICATION No.172677 of 2015, WRIT TAX No. - 451 of 2012 - Dated:- 26-10-2015 - Hon'ble Tarun Agarwala And Hon'ble Vinod Kumar Misra, JJ. ORDER 1. We have heard Sri S.P.Gupta, the learned senior counsel along with Sri Rakesh Ranjan Agarwal, senior counsel assisted by Sri Suyash Agarwal for the petitioners on the review application filed by the petitioners and Sri Bharatji Agarwal, the learned s .....

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iii) BECAUSE, the inescapable conclusion of the finding that the Petitioners could not challenge the validity of the search and seizure was that the assessment order under the chapter relating to the search and seizure was wholly invalid. (iv) BECAUSE, the Hon'ble Court did not note or consider specifically or refer to the fact that the assessment order had been passed by the Assessing Officer u/s 153A of the Act and there is no plea or contention or argument of the Revenue that the impugned .....

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face of the record has occurred, which is liable to be rectified. It was urged that amendment application No.195366 of 2014 was filed praying for the quashing of the block assessment order dated 21.3.2014, which was not considered and consequently the review application should be allowed and the matter should be heard denovo. 5. On the asking by the Court, the learned senior counsel fairly conceded that the amendment application was not pressed nor the validity of the assessment order was argue .....

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unsel has placed reliance upon a decision of the Federal Court in Mt.Jama Kauer vs. Lal Bahadur and others, A.I.R.(37)1950 Federal Court 131, wherein the Federal Court has held that where there is an error apparent on the face of record on the basis of counsel's mistake or has crept in by reason of an oversight on the part of the Court, the error being an error apparent on the face of the record should be rectified. 6. Having heard the learned counsel we find from the ordersheet that the ame .....

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Gupta, learned Senior Advocate alongwith Sri Rakesh Ranjan Agarwal and Suyash Agarwal, learned counsels for the petitioners and Sri Bharat Ji Agrawal, learned Senior Advocate assisted by Sri Ashok Kumar, learned counsel for the respondents. Put up tomorrow i.e. 17.07.2014 at 10:00 O'clock for hearing. Order Date :- 16.7.2014 (Dr. Satish Chandra,J.) (Tarun Agarwala,J.)" "Hon'ble Tarun Agarwala,J. Hon'ble Dr. Satish Chandra,J. We have heard Shri Bharat Ji Agrawal, learned Sen .....

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the petitioner and Sri Bharatji Agarwal, the learned senior counsel along with Sri Ashok Kumar, the learned counsel for the Income Tax Department. Judgment reserved. Written submissions, if any, may be filed within three days. Order Date :- 18.7.2014 AKJ (Dr. Satish Chandra,J. ) (Tarun Agarwala,J.)" 7. From the aforesaid, it is clear that the hearing had begun on 16.7.2014 and, at no stage, the amendment application was pressed. After reserving the judgment, the written submissions were fil .....

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