| Case ID |
009ea69e-c9b8-4708-9abf-a7bde313885e |
| Body |
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| Case Number |
WRIT PETITION No. 4113 OF 1976 |
| Decision Date |
Nov 10, 1980 |
| Hearing Date |
|
| Decision |
The Commissioner of Income-tax was correct in rejecting the revision application filed by Mysore Tobacco Co. Ltd. The court held that the assessment order was made subject to an appeal to the Tribunal, and thus the Commissioner could not intervene under the provisions of section 264. The court noted that the claim for relief under section 35C had not been presented before the Income-tax Officer nor was it included in the appeals. The judgment emphasized that the powers of the Commissioner should be assessed based on specific provisions, affirming the rejection of the application as lawful. |
| Summary |
In the case of Mysore Tobacco Co. Ltd. v. Commissioner of Income Tax, the Karnataka High Court addressed the issue of whether the Commissioner could grant relief under section 264 of the Income-tax Act, 1961, after an appeal had been made to the Tribunal. The petitioner, Mysore Tobacco Co. Ltd., sought relief under section 35C, but the claim had not been raised previously before the Income-tax Officer. The court underscored that the powers of the Commissioner are limited by the provisions of the Act, particularly when an appeal to the Tribunal is pending. The decision clarified the doctrine of merger regarding assessment orders and emphasized that once an appeal is made, the Commissioner’s revisional jurisdiction is restricted. This case highlights the procedural nuances in tax law and the significance of timely and appropriate claims in tax assessments. |
| Court |
Karnataka High Court
|
| Entities Involved |
Not available
|
| Judges |
M.K. Srinivasa Iyengar, J.
|
| Lawyers |
S.P. Bhat,
S.R. Rajasekharaurthy,
S. Rajendra Babu
|
| Petitioners |
Mysore Tobacco Co. Ltd
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1981 SLD 1562,
(1981) 128 ITR 655
|
| Other Citations |
Gnanansundara Nayagar v. CIT [1961] 41 ITR 375 (Mad.),
H.A. Mohammed Haneef v. ITO [1973] Tax LR 645 (Ker.),
State of Madras v. Madurai Mills Co. Ltd. [1967] 19 STC 144 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
264,
35C
|