- (1.) These two petitions were taken up together and are being disposed of by a common judgment as suggested by the learned counsel for the parties. The learned counsel for the parties submitted that common questions of law and fact are involved in these petitions. The arguments were advanced with reference to the writ petition No.150 of 2010, therefore, the facts are taken from the said file.
(2.) The dispute relates to the Assessment Year 1998-1999. The petitioner/assessee failed to appear before the Assessing Authority which compelled the Assessing Authority to complete the assessment under section 144 of the Income Tax Act. The said order is dated 29th of December, 2005. The petitioner did not file any appeal, instead challenged the Assessment Order by filing a revision as provided for under section 264 of the Act before the Commissioner of Income Tax (Admn.), Muzaffarnagar. The memo of revision is dated 23rd of May, 2006. The said revision has been dismissed by the Commissioner of Income Tax on 25th of March, 2008 as no one attended the office on the fixed date. Thereafter, an application to recall the said order was filed which is dated 9th of June, 2008. The said application has been dismissed by the order dated 26th of October, 2010 on the short ground that there is no provision under the Income Tax Act for recalling the order passed under section 264 thereof. Feeling aggrieved, the present writ petition has been filed.
(3.) Heard Sri Rakesh Ranjan Agrawal, learned counsel for the petitioner and Sri Shambhu Chopra, learned counsel for the respondents.;