RAJAMMA Vs. INCOME TAX OFFICER SECOND

JUDGEMENT

(1.) THIS case was posted before me today for orders. But, as agreed to by both sides, this is treated as having been listed for final hearing today and is accordingly heard.

(2.) UNDER s. 154 of the I.T. Act 1961 ("Act"), the petitioner made an application before the Second ITO, Circle-I, Bangalore ("ITO"), for rectification of an earlier assessment order made against her under the Act as early as on June 29, 1983. But so far, the ITO has not disposed of the said application. an application made for rectification is required to be decided and disposed of with all such speed and dispatch that is possible in the circumstances of the case. An application for relief cannot be kept in cold storage as had happened in the present case. In this view, I issue a writ in the nature of mandamus to the ITO-respondent to consider and dispose of the application made by the petitioner under s. 154 of the Act with all such expedition as is possible in the circumstances of the case and, in any event, within one month form the date of the receipt of this order.