( 1 ) IN W. P. No. 213 of 1996, the appellant as petitioner had challenged the jurisdiction of the Asstt. CIT, Investigation Circle 4 (1), Calcutta, to issue the notice dated 9th Jan. , 1996, for rectification of the assessment relating to the asst. yr. 1991-92 under Section 154 of the IT Act, 1961. The learned Single Judge, by an order dated 10th Sept. , 2002, was pleased to dismiss the said writ petition. The present appeal has since been filed against the said decision. The letter accompanying the said notice (p. 70 of the paper book) discloses that the AO in the relevant assessment (asst. yr. 1991-92) had held the appellant as "nonresident", which is a mistake of fact apparent from the records, requiring rectification. From the assessment proceedings for the asst. yrs. 1992-93 and 1993-94 and the facts furnished by the assessee, it was found that the assessee was a resident for the year 1989-90. Though he could be a "non-resident" for the year 1990-91, but in the asst. yr. 1991-92, the status of the assessee should have been "ordinarily resident".

( 2 ) MR. Pranab Pal, learned senior counsel for the appellant, pointed out from the order appealed against (p, 184