N. ARJUNAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Mr. A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondent. Heard both. In the light of the limited relief sought for by the petitioner, the writ petition itself is taken up for final disposal.

(2.) The petitioner has impugned a notice issued by the respondent under Sec. 154/155 of the Income Tax Act, 1961 stating that the assessment order passed under Sec. 143 (3) of the said Act for the year 2014-15 dated 30.12016 requires to be amended, as there is a mistake, which is apparent from the record within the meaning of Sec. 154/155 of the said Act.

(3.) The particulars of the mistake proposed to be rectified have been furnished in the impugned notice. The petitioner was directed to appear before the respondent and alternatively they were directed to file their written reply so as redo the assessment on or before the date fixed for personal hearing. The petitioner sought for an adjournment, apart from several other things, contending that as against the assessment, which was completed under Sec. 143(3) of the said Act, the petitioner preferred an appeal before the Commissioner of Income Tax (Appeal) on 29.1.2017 and that the appeal is pending and therefore, the respondent should defer further action pursuant to the impugned notice.