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Aligarh Gramin Bank v. Addl. Commissioner Of Income Tax-I & Another - WRIT TAX No. 1385 of 2005  RD-AH 4091 (6 October 2005)
Court No. 10
Civil Misc. Writ Petition No. 1385 of 2005
Aligarh Gramin Bank Vs. Additional Commissioner of Income Tax Range,
Aligarh and another
Hon'ble A.K. Yog, J.
Hon'ble Dilip Gupta,J.
Heard Sri Ravi Kant, Senior Advocate along with Sri Shakeel Ahmad, Advocate on behalf of the petitioner and Sri Dhananjay Awasthai, Advocate on behalf of the Department/Respondents.
Since all the respondents are represented, no notice need be sent. It is agreed by the learned counsels for the parties at the Bar that writ petition itself may be finally decided without waiting for the counter affidavit since the petition raises simple question of law based upon reading of the impugned notice/order dated 14-9-2005 and 21-9-2005/Annexures-4 and 5 respectively to the writ petition, pertaining to assessment year 1997-98, 1998-99 and 1997-98 to 2004-05.
Bare reading of the notice/order dated 21-9-2005 clearly reflects that it is not a case of escaped income or rectification which may fall within the expression ''mistake apparent from the record'. Reading of the impugned notice shows that the Assessing Officer wants to change the opinion which is not permissible in law.
Consequently, the impugned notice/order dated 14-9-2005 and 21-9-2005/ Annexures-4 and 5 respectively to the writ petition are hereby quashed. It is, however, made clear that the appeal pending before the concerned authority, with respect to the aforesaid assessment years, under Income Tax Act, if any, may be heard and decided expeditiously.
Writ Petition stands allowed.
No order as to costs.
Copy of this order may be issued to the learned counsel for the petitioner on payment of usual charges today itself.
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