G VIJAYAKUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner seeks for issuance of a writ of certiorari, to quash the order of assessment dated 22.12.2010 as being without jurisdiction and beyond the period of limitation under the proviso to Section 143(2) of the Income Tax Act.

(2.) The petitioner has filed this writ petition solely on the ground that in the order of assessment, in paragraph-2, it has been stated that the petitioner's case was selected for scrutiny under CASS and a notice under Section 143(2) was issued on 26.8.2010. By referring to the said date, it is stated that the notice issued under Section 143(2) is time barred.

(3.) The learned standing counsel appearing for the respondent submitted that actually the notice was issued on 4.9.2009, received by the petitioner on 16.9.2009, and he participated in the proceedings and taking advantage of the typographical mistake in the assessment order, the writ petition has been filed.