2019 (7) TMI 712

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..... as advised to file a request for rectification of the return before the first respondent. The request is made under Section 264 - HELD THAT:- Sri. Christopher Abraham, the learned Standing Counsel, having regard to the scheme under Sections 143(1), 154 and 264 of the Income Tax Act fairly states that the observation or the view as held in Ext.P8 is unsustainable and the first respondent has jurisd .....

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..... 's Counsel and Sri Christopher Abraham, the learned Standing Counsel for the Income Tax Department. 2. The petitioner prays for the following reliefs: ( a) Call for the records leading to issuance of Exhibit P8 and quash the same by issuing a writ of certiorari; ( b) Pending hearing and final disposal of this Writ Petition, this .....

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..... request for rectification of the return before the first respondent. The request is made under Section 264 of the Income Tax Act and request resulted in Ext.P8. The operative portion of Ext.P8 order reads thus: 5. I have carefully examined the submission of the assessee. I have also gone through the report of the assessing officer. On verification of the facts and circ .....

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..... were passed by the Centralized Processing Centre the application now made by the petitioner/ assessee for revision under Section 264 cannot be maintained in law. 5. Sri. Christopher Abraham, the learned Standing Counsel, having regard to the scheme under Sections 143(1), 154 and 264 of the Income Tax Act fairly states that the observation or the view as held in Ext.P8 is unsustaina .....

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