Diamond Builders vs The Deputy Commissioner of Income Tax

T.S. Sivagnanam, J.—The petitioner seeks issuance of a Writ of Mandamus, directing the second respondent to consider the petition filed under Section 154 of the Income Tax Act dated 28.03.2013.

The petitioner is a partnership firm engaged in the business of Engineers and Contractors and carrying on business under the name and style of Diamond Builders at present. The petitioner filed a petition under Section 154 of the Act against the order of assessment dated 30.12.2008 in respect of the assessment year 2001-02 made under Section 153C r/w Section 153A & 143(3) of the I.T. Act. The said application filed by the petitioner is said to be pending with the authority and as a proof thereof, copy of the delivery book dated 28.03.2013 with the signature and date has been produced before this Court with the petitioner, that the petition has been presented in the office of the second respondent.

By consent of both parties, the writ petition is disposed of at the stage of admission itself.

In the light of the above facts, without going into the merits of the petitioner''s contention, there will be a direction to the second respondent to consider the rectification petition filed by the petitioner under Section 154 of the Income Tax Act, on merits and in accordance with law and pass a reasonable order within a period of three months from the date of receipt of a copy of this order. No order as to costs.