9911796707
TMI Blog2015 (10) TMI 2378X X X X Extracts X X X X X X X X Extracts X X X X ..... lay condonation application No.172676 of 2015 is allowed. Delay in filing the review application No.172677 of 2015 is condoned. 3. The present review application has been filed against the judgment dated 27.3.2015. Seven grounds have been urged in the review application, but, what has been stressed is the ground Nos.3 and 4, which for facility is extracted hereunder: (iii) BECAUSE, the inescapable conclusion of the finding that the Petitioners could not challenge the validity of the search and seizure was that the assessment order under the chapter relating to the search and seizure was wholly invalid. (iv) BECAUSE, the Hon'ble Court did not note or consider specifically or refer to the fact that the assessment order had been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crutiny and consequently, the assessment orders were liable to be quashed. In support of his submission, the learned senior counsel has placed reliance upon a decision of the Federal Court in Mt.Jama Kauer vs. Lal Bahadur and others, A.I.R.(37)1950 Federal Court 131, wherein the Federal Court has held that where there is an error apparent on the face of record on the basis of counsel's mistake or has crept in by reason of an oversight on the part of the Court, the error being an error apparent on the face of the record should be rectified. 6. Having heard the learned counsel we find from the ordersheet that the amendment application No.195366 of 2014 dated 28.5.2014 was filed on 1.7.2014. The order sheet of the Court dated 3.7.2014, 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Kumar, the learned counsel for the Income Tax Department. Judgment reserved. Written submissions, if any, may be filed within three days. Order Date :- 18.7.2014 AKJ (Dr. Satish Chandra,J. ) (Tarun Agarwala,J.)" 7. From the aforesaid, it is clear that the hearing had begun on 16.7.2014 and, at no stage, the amendment application was pressed. After reserving the judgment, the written submissions were filed, a copy of which has been annexed as Annexure 3 to the review application. In this written submission there is no assertion for the quashing of the assessment order. 8. The main relief in the writ petition was for the quashing of the search and seizure operation conducted by the respondents at the premises in question. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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