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2018 (3) TMI 897 - HC - Income Tax


Issues: Petition for recalling/rectification of order dated 23.11.2017.

The judgment pertains to a petition seeking the recalling/rectification of an order dated 23.11.2017 by the petitioner. The petitioner claimed that clerical mistakes had occurred, affecting the court's decision. The petitioner argued that final arguments were heard on 15.11.2017, and he was directed to file written arguments within 15 days, which he could not do due to his stenographer leaving. However, the court noted that no directions for filing written arguments were given to the petitioner, as indicated in the order dated 15.11.2017 where it was stated that arguments were heard, and judgment was reserved. The court found that the petitioner's assertion of not being able to file written arguments within the specified time was factually incorrect. The court also observed that the petitioner was essentially seeking a re-hearing of the matter under the guise of seeking recalling/rectification of the order. Consequently, the court dismissed the application, stating it lacked merit, but granted the petitioner the liberty to take further legal steps as per the law.

 

 

 

 

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