Section 143 of the Income Tax Act, 1961—Assessment— The petitioner by filing a writ petition has invoked the writ of certiorari for quashing the order dated 26.10.2018 and it is humbly submitted that the order dated 26.10.2018 was passed mistakenly as the Assessing Officer was unaware of the fact of stay of operation of the Hon'ble Apex Court of the impugned order of the honorable Patna High Court dated 25.01.2018 and the fact that Hon'ble Apex Court has stayed the operation was not known to the Assessing Officer and, hence, the mistake was committed, moreover, since the revenue have themselves admitted that the orders impugned dated 26.10.2018 were passed by the Assessing Officer mistakenly due to inadvertence and lack of knowledge of the order of the Supreme Court, they cannot be sustained. Accordingly, the respective Assessment Orders dated 26.10.2018 passed by the DCIT, Circle-1, Patna under Section 143(3) read with Section 260A as contained in Annexure-1 to the respective writ petitions whereby demands have been raised against the petitioners are hereby set aside — Anju singh vs. Asstt. CIt [2020] 269 TAXMAN 309 (PAT)