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2014 (8) TMI 927

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..... t errors apparent on the face of the record in respect of each assessment year. For instance, for the assessment year 2007-08, the Miscellaneous Income taken by the respondent in the original order of assessment was ₹ 58,10,000/-. But in the balance sheet for the year 2007-08, it is seen from the Schedule 14 that the said amount of ₹ 58,10,000/- related to the year 2007 and not 2008. .....

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..... ce, the impugned orders are liable to be set aside - Decided in favour of assessee. - W.P.Nos.21311 to 21315 of 2014 and M.P.Nos.1 and 2 of 2014 - - - Dated:- 8-8-2014 - MR. V.RAMASUBRAMANIAN, J. For the Appellant : Mr. Joseph Prabakar For the Respondent : Mr.A.R. Jayaprathap, Government Advocate ORDER The petitioner has come up with these writ petitions challenging the reje .....

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..... ssment years; and (ii) whether the rectification applications seek to expose an obvious error, which is so patent to the naked eye without any investigation. Post on 06.8.2014. In the meantime, there will be an order of interim stay. 4. However, on the same day viz., 31.07.2014, all the rectification applications in respect of the assessment years 2007-08 to 2011-2012 have been rejected. There .....

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..... r as the assessment year 2007-08 is concerned. 6. Similarly, in respect of the assessment year 2010-11, the total value of Plant Machinery sold is indicated in the order of assessment as ₹ 156,75,10,000. But the balance sheet shows that the sale of Plant Machinery was to the extent of ₹ 15,67,51,000/-. One more 'zero' has been added at the end, which is an error apparent .....

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