TMI Blog2022 (6) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... Court challenging that opportunity being granted, especially since the same is pursuant to the request of the petitioner to rectify Form No.3. All contentions can be raised by the petitioner before the 2nd respondent. Accordingly, we are of the view that the contentions of the petitioner cannot be adjudicated by this Court as raised in this writ petition and instead, the 2nd respondent ought to proceed with Ext.P12 and pass appropriate orders thereon after hearing the petitioner as mentioned in Ext.P12. Therefore, this writ writ petition is disposed of directing the 2nd respondent to issue a fresh notice providing a fresh date of hearing to the petitioner and thereafter pass appropriate orders on Ext.P10 and Ext.P11, as expeditiously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.Jose Joseph, the learned Standing Counsel for the Income Tax submitted that though petitioner has challenged Ext.P12, the same being only a notice granting an opportunity of hearing to the petitioner to appear before the 2nd respondent, no prejudice will be caused to the petitioner, if the same is continued. 3. Grievance of the petitioner is with respect to the applications filed by him under the Vivad Se Vishwas Scheme formulated under the Direct Tax Vivad Se Vishwas Act, 2020 in respect of the assessment years 2008-2009 and 2009-2010. According to the petitioner, noticing certain errors in Form No.3 issued for the aforesaid years, petitioner submitted an application for rectifying the same as per Ext.P10 and Ext.P11. Pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enging that opportunity being granted, especially since the same is pursuant to the request of the petitioner to rectify Form No.3. All contentions can be raised by the petitioner before the 2nd respondent. 6. Accordingly, I am of the view that the contentions of the petitioner cannot be adjudicated by this Court as raised in this writ petition and instead, the 2nd respondent ought to proceed with Ext.P12 and pass appropriate orders thereon after hearing the petitioner as mentioned in Ext.P12. Therefore, this writ writ petition is disposed of directing the 2nd respondent to issue a fresh notice providing a fresh date of hearing to the petitioner and thereafter pass appropriate orders on Ext.P10 and Ext.P11, as expeditiously as possibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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