TMI Blog2023 (12) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... lso filed a revision application u/s 264 and the same came to be dismissed by the first respondent HELD THAT:- A reading of the Division Bench judgment Annamallais Agencies [ 2002 (9) TMI 62 - MADRAS HIGH COURT ] referred to by the learned Senior Counsel for the petitioner would go to show that in the event, if the Assessing Officer has not taken anything into consideration which are mentioned in the returns, in such cases, the rectification can be carried out. It is not that in the returns, if something is wrongly mentioned, the Assessing Officer can make correction and pass orders. This court is of the view that the AO is justified in rejecting the rectification application and also the revision petition which requires no interf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Counsel COMMON ORDER Writ Petition No.27649 of 2021 has been filed challenging the impugned order passed by the first respondent vide his proceedings in DIN Order No.ITBA/REV/F/REV7/2021-22/1036720835 (1) dated 03.11.2021 in the revision application filed by the petitioner under Section 264 of the Income Tax Act. 2. Writ Petition No.27653 of 2021 has been filed challenging the order of rejection of rectification application, dated 09.11.2021 passed by the second respondent vide his proceedings in No.ITBA/REC/S/154- 1/2021-22/1036788903 (I), filed by the petitioner. 3. The issue in the present two writ petitions are pertaining to the Assessment Year 2017 18. 4. According to the learned Senior Counsel appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2021. The said impugned order was challenged before this Court in W.P.No.27649 of 2021. 7. The learned Senior Counsel appearing for the petitioner would submit that the respondent is empowered to rectify even the Income Tax Returns, if anything is wrongly filed by the petitioner. In this regard, he would refer to a judgment dated 09.09.2002 passed by the Division Bench of this Court in the case of Annamallais Agencies v. Commissioner of Income Tax reported in MANU/TN/2650/2002, wherein it has been held as follows - 10. The record for this purpose does not merely mean the assessment order. The return, the things which accompanied the return are also part of the record and if there has been omission on the part of the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ete agreement with the submissions made by the learned Senior Standing Counsel appearing for the respondent. 12. A reading of the Division Bench judgment referred to by the learned Senior Counsel for the petitioner would go to show that in the event, if the Assessing Officer has not taken anything into consideration which are mentioned in the returns, in such cases, the rectification can be carried out. It is not that in the returns, if something is wrongly mentioned, the Assessing Officer can make correction and pass orders. 13. In the above circumstances, this court is of the view that the Assessing Officer is justified in rejecting the rectification application and also the revision petition which requires no interference. 14. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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