Rectification of mistake , — After completion of assessment rectification therein made on ground that income of firm was higher and hence share income of assessee partner was also liable to be enhanced - This factual position not disputed - However, on ground of technicalities, i.e. absence of notice to assessee partner, stay obtained by him in writ petition - In absence of any dispute as to factual position, no substantial injustice was caused to assessee petitioner - He is not entitled to any reliet as writ Court is not a forum where person can get relief on basis of mere technicalities. Constitution of India, Art. 226.(1975) 100 ITR 118 (Andh Pra) and AIR 1963 SC 1456, Expl. and Disting.(Paras468 to 12) Income-tax Act (43 of 196) , S.155— (Para 4 6 8 12)