TMI Blog2020 (1) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... over the disputed tax amount from the petitioner - HELD THAT:- Rectification applications as per Exts.P-8, P-15 P-21 will be taken up for consideration by R-3 without much delay, and affording reasonable opportunity of being heard to the petitioner through authorised representative/counsel, if any, may pass orders thereon without much delay preferably within a period of 4 to 6 weeks from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eted the assessment u/s 143(3) by Ext.P-1 order dated 29-11-2017 disallowing eligible deduction u/s 80(P)(2)(a)(i) of the Income Tax Act, 1961 and computed total income as ₹ 41,28,889/- as against the declared income of Nil. Ext.P-2 demand notice u/s 156 for ₹ 17,43,640/- also been issued. The assessment was done against the judgment of this Court in ITA.No.212/2013 dated 15.2.2016. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, the 3rd respondent unilaterally allowed the rectification petition as per Ext.P-6. Consequent to that, the 1st respondent issued Ext.P-7 order giving effect to the order of the 3rd respondent. Aggrieved by Ext.P-6 order, the petitioner filed Ext.P-8 petition for rectification of mistake u/s 154 of the Income Tax Act, 1961, which is pending before the 3rd respondent. Meanwhile, coercive ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings pursuant to Ext.P22, P23 and P24 letters of demand till the final disposal of the appeals before the 3rd respondent. iii. To issue a writ of mandamus or other appropriate writ, order or direction to the 2nd respondent to consider the Exts.P8, P15 and P21 rectification petitions on merit and also restrain the respondents from initiating coercive proceedings against the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of 4 to 6 weeks from the date of production of a certified copy of this judgment. Until orders are passed on Exts.P-8, P-15 P-21 as aforestated, further coercive steps for enforcement of the impugned orders shall be kept in abeyance by the respondents concerned. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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