TMI Blog2018 (8) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... taken any decision pursuant to the impugned notice In my view, the consequential relief sought for by the petitioner, if considered, would be sufficient to safeguard the interest of the assessee and there would be no necessity to quash the impugned notice, as there is no statutory bar for the Assessing Officer to rectify the assessment order dated 30. 12. 2016 even if an appeal is pending again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 143(3) of the said Act for the year 2014-15 dated 30. 12. 2016 requires to be amended, as there is a mistake, which is apparent from the record within the meaning of Section 154/155 of the said Act. 3. The particulars of the mistake proposed to be rectified have been furnished in the impugned notice. The petitioner was directed to appear before the respondent and alternatively they were di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermit the petitioner to file their submissions, calculation summaries, records and documents and thereafter direct the respondent to pass fresh orders in accordance with law. 5. In my view, the consequential relief sought for by the petitioner, if considered, would be sufficient to safeguard the interest of the assessee and there would be no necessity to quash the impugned notice, as there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of with the following directions : The petitioner is directed to submit their objections to the impugned notice dated 28. 2. 2018 within a period of 15 days from the date of receipt of a copy of this order. It is well open to the petitioner to substantiate their stand taken in the objections to be filed by supportive documents in the form of a paper book. On receipt of the objections alo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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