TMI Blog2020 (6) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... which stands transferred to the Jurisdictional AO. The grievance of the petitioner can be vindicated by issuing directions to the first respondent to takes a call on the rectification application and to decide the same within a period of 45 days from the date of receipt of the copy of the order. Till then, the demand raised vide notices Exts.P5 and P7 is ordered to be kept in abeyance. However, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case are that the petitioner filed income tax return for the year 2012-13 as Nil. They were uploaded the income tax file through electronic system, which is evidenced from Ext.P1. Return was processed under section 143(1) of the Income Tax Act. Accordingly, an order was issued by the department i.e., the Central Processing Centre, (CPC of the Income Tax Department at Bangalore) on 9th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usted against the proper assessment year 2013-14. But the petitioner was astonished to notice the intimation under Section 143(1), whereby the adjustment of brought forward losses to the extent of ₹ 1,01,633/- was not considered. 3. Learned counsel appearing on behalf of the petitioner submits that the aforementioned mistake is evidenced by Ext.P4. The department, vide Ext.P5, raised the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. 5. Having heard the learned counsel for the parties, appraised the paper book and noticing the fact which are not in dispute particularly, Ext.P9 dated 18th February 2020, which reveals the pendency of the rectification application which stands transferred to the Jurisdictional Assessing Officer. The grievance of the petitioner can be vindicated by issuing directions to the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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