TMI Blog2016 (2) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... M. S. Sanklecha And B. P. Colabawalla, JJ. For the Appellant : Mr. P. J. Pardiwalla, Senior Counsel a/w Mr. Satish R. Mody, Ms. Aasifa Khan For the Respondent : Mr. Anil Singh, ASG a/w Mr. Suresh Kumar ORDER P. C. Rule. Respondents waive service. By consent of parties, Rule is made returnable forthwith and heard finally. 2. This Petition under Article 226 of the Constitution of India challenges a notice dated 14th March, 2014 issued under Section 148 of the Income Tax Act(the Act ) seeking to reopen the assessment for the AY 2010-11 and the order dated 3rd February, 2015 passed under Section 143(3) read with Section 147 of the Act for the AY 2010-11. 3. The undisputed facts in the present case are that consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concedes that the order dated 3rd February 2015 is without jurisdiction). This for the reason that otherwise Assessees are being unnecessarily harassed and have to move the Court to remedy the injustice to have the order which is ex facie without jurisdiction, set aside. 5. In fact, on 7th December, 2015 the Principal Commissioner of Income Tax along with the Commissioner of Income Tax(Judicial) attended Court and conceded the position that the impugned order dated 5th February, 2015 is not sustainable in law and should not have been passed in defiance of the decision of the Supreme Court in GKN Driveshafts(India)Ltd (supra). We were also informed that appropriate directions would be issued to ensure that mistake such as these do not occ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to time with the hope that a mechanism would be created by the Revenue to set right an injustice which is not disputed in this case and found also in other cases. We find that no attempt has been made on the part of the officers of the Revenue to try and place some procedure / mechanism in place to cure such admitted injustice. 7. At this stage, the Additional Solicitor General on instructions, states that the Revenue is withdrawing its order dated 16th December, 2015 passed in the case of the Petitioner. In the above view, we are not called upon to consider the validity of the order dated 16th December, 2015 passed under Section 264 of the Act, as the same is withdrawn. 8. It is accepted by the Revenue that passing of an assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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