TMI Blog2022 (7) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the firm to which the notice has been sent is no longer in existence, as it has been succeeded by a company - HELD THAT:- As admitted position that the address of the firm and the company is one and the same. Thereafter, the Assessing Authority has once again issued notice under Section 142(1) of the Act on 09.03.2022 calling upon the company to respond by 11.03.222. Admittedly, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88, 16189, 16194, 16196, 16198 16190, 16191 16192, 16193, 16195, 16197, 16199, and 16200, 16201 of 2022 - - - Dated:- 12-7-2022 - Honourable Dr. Justice Anita Sumanth For the Petitioners : Mr.V.S.Jayakumar For the Respondents : Mr.ANR.Jaya Prathap Junior Standing Counsel COMMON ORDER WMP Nos.16187, 16195, 16194, 16190, 16200, 16192 of 2022 filed seeking permission to file a si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents to consider and pass orders on the rectification applications, all dated 05.05.2022 filed under Section 154 of the Act. 4. It is seen from the narration of facts in regard to the procedure followed by the officer as set out in the course of the impugned order itself, that notice under Section 148 of the Act were issued to the petitioners on 26.03.2021. The petitioners did not bother ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 142(1) of the Act on 09.03.2022 calling upon the company to respond by 11.03.222. Admittedly, the petitioners have not responded to this notice as well. It is in these circumstances that the impugned orders of assessment have come to be passed, on 30.03.2022, 31.03.2022 and 31.03.2022 respectively. 7. I find no infirmity in the procedure followed by the Assessing Authority and also find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing rectification of errors under Section 154 of the Act, learned Standing Counsel would submit that a time frame may be fixed for disposal of the same. 10. In light of the above, the respondents are directed to dispose rectification applications, all dated 05.05.2022, within a period of sixteen (16) weeks from date of receipt of a copy of this order, after hearing the petitioner. 11. W.P.No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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