TMI Blog2020 (10) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of non-filing of audit report in Form 13 13A - HELD THAT:- The reasoning of the assessing authority in Ext.P7 order is legally flawed. While it may appear at first blush that what the petitioner was seeking was essentially a review of the assessment order, in the light Ext.P2 judgment that was passed by this Court as early as in 2014 and which has not been the subject matter of any a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is judgment. - WP(C).No.18911 OF 2020(L) - - - Dated:- 15-9-2020 - THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR PETITIONER: SRI.HARISANKAR V. MENON AND SMT.MEERA V.MENON RESPONDENTS: BY GOVERNMENT PLEADER DR THUSHARA JAMES JUDGMENT The petitioner has approached this Court challenging Ext.P7 order of the assessing authority that rejected an application for rectifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court while completing the assessment. The petitioner thereafter approached this Court through W.P(C).No.7552 of 2020, when by Ext.P6 judgment the assessing authority was directed to consider and pass orders on the rectification of mistake application expeditiously. It would appear that notwithstanding the directions of this Court, the assessing authority passed Ext.P7 order in the rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court, the assessing authority has to be seen as having ignored a binding precedent while completing the assessment. The said mistake occasioned by the assessing authority has therefore to be seen as an error apparent on the face of the record, which could be corrected through a rectification of mistake application. This is more so because there is no lengthy argument to be advanced by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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