JUDGEMENT
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(1.)HEARD the counsel for the petitioner and the Standing
Counsel appearing for the respondents.
(2.)AN assessment under the Income Tax Act against the petitioner for the year 1989-90 has been completed and on
receipt of the assessment order, petitioner filed Ext.P1
application for rectification under Section 154 of the Act. Orders
have not been passed on that application. While so, she
received Ext.P2 notice issued by the respondent, proposing to
rectify the assessment order and the mistake to be rectified is
the short levy of interest under Section 234A and B of the Act at
the time of assessment. On receipt of this notice, petitioner
submitted Ext.P3 request seeking to be provide with the detailed
working of the interest. She was not given the details as sought
for. While so, she received Ext.P4 order under Section 154 of
the Act, along with Ext.P5 demand notice. It is on receipt of
Exts.P4 and P5 that this writ petition has been filed.
According to the petitioner Ext.P1 application filed by her for rectification of the assessment order in question is still
pending. Therefore, the respondent should consider Ext.P1
application with notice to her and pass orders thereon.
(3.)AS far as Ext.P4 rectified order passed pursuant to Ext.P2 notice is concerned, Ext.P3 shows that on receipt of the
notice, the petitioner sought detailed working of the interest that
is proposed to be levied on her. It is her case that despite the
receipt of Ext.P3, respondent did not furnish the details sought
for and Ext.P4 under Section 154 was passed.
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