{"id":5462,"date":"1985-01-10T00:00:00","date_gmt":"1985-01-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rajamma-vs-second-income-tax-officer-on-10-january-1985"},"modified":"2016-07-29T17:59:31","modified_gmt":"2016-07-29T12:29:31","slug":"rajamma-vs-second-income-tax-officer-on-10-january-1985","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rajamma-vs-second-income-tax-officer-on-10-january-1985","title":{"rendered":"Rajamma vs Second Income-Tax Officer, &#8230; on 10 January, 1985"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Rajamma vs Second Income-Tax Officer, &#8230; on 10 January, 1985<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1985 152 ITR 657 KAR, 1985 152 ITR 657 Karn<\/div>\n<div class=\"doc_author\">Author: Puttaswamy<\/div>\n<div class=\"doc_bench\">Bench: K Puttaswamy<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Puttaswamy, J. <\/p>\n<p> 1. This case was posted before me today for orders. But, as agreed to by both sides, this is treated as having been listed for final hearing today and is accordingly heard.\n<\/p>\n<p>2. Under s. 154 of the I.T. Act 1961 (&#8220;Act&#8221;), the petitioner made an application before the Second ITO, Circle-I, Bangalore (&#8220;ITO&#8221;), for rectification of an earlier assessment order made against her under the Act as early as on June 29, 1983. But so far, the ITO has not disposed of the said application. an application made for rectification is required to be decided and disposed of with all such speed and dispatch that is possible in the circumstances of the case. An application for relief cannot be kept in cold storage as had happened in the present case. In this view, I issue a writ in the nature of mandamus to the ITO-respondent to consider and dispose of the application made by the petitioner under s. 154 of the Act with all such expedition as is possible in the circumstances of the case and, in any event, within one month form the date of the receipt of this order.\n<\/p>\n<p>3. The writ petition is disposed of in the above terms. In the circumstances of the case, I direct the parties to bear their own costs.\n<\/p>\n<p>4. Let this order be communicated to the respondent within seven days from this day.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Rajamma vs Second Income-Tax Officer, &#8230; on 10 January, 1985 Equivalent citations: 1985 152 ITR 657 KAR, 1985 152 ITR 657 Karn Author: Puttaswamy Bench: K Puttaswamy JUDGMENT Puttaswamy, J. 1. This case was posted before me today for orders. But, as agreed to by both sides, this is treated as having [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-5462","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rajamma vs Second Income-Tax Officer, ... on 10 January, 1985 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/rajamma-vs-second-income-tax-officer-on-10-january-1985\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rajamma vs Second Income-Tax Officer, ... on 10 January, 1985 - Free Judgements of Supreme Court &amp; 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