TMI Blog2021 (2) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... was also confirmed. It appears that the order passed by the appellate authority dismissing the rectification petition was also confirmed - That again will not come in the way of Section 55(3-A) of the Act from having its statutory effect. Notwithstanding any of the adverse orders, which the petitioner suffered, the original assessing authority can still exercise the power of rectification, since such a jurisdiction has been specifically conferred under the aforesaid provision. In the case on hand, the assessing authority has declined to exercise her jurisdiction by citing the earlier orders. This in my view amounts to abdication of the statutory jurisdiction vested in her. In this view of the matter, the order impugned in the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions namely., under Section 3-B of the Act. Aggrieved by the same, the petitioner resorted to every legal remedy under the sun. It appears that the petitioner was not successful any where. The appeal filed by the petitioner before the appellate authority was dismissed. 4.Finally the petitioner filed rectification petition under Section 55 of the Act before the assessing authority. The said rectification petition was rejected by the impugned order. Questioning the same, this writ petition came to be filed. 5.The learned counsel for the petitioner reiterated the contentions set out in the affidavit filed in support of the writ petition and wanted this Court to interfere with the impugned order. 6.Per contra, the learned Special G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 55(3-A) The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject - matter of an appeal or revision. Section 55(4) The provisions of this Act relating to appeal and revision shall apply to an order of rectification made under this section as they apply to the order in respect of which such order of rectification has been made. 8.As rightly pointed out by the learned counsel for the petitioner, Section 55(3-A) of the Act categorically states that the power of rectification can be exercised by the assessing authority even though the original order of assessment was subject matter of an appeal or revision. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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