| Case ID |
253ae76f-b65c-454f-8272-6dc1a3c47882 |
| Body |
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| Case Number |
WRIT PETITION No. 334 OF 1956 |
| Decision Date |
Sep 16, 1957 |
| Hearing Date |
|
| Decision |
The court held that the order of the Income-tax Officer rectifying the mistake was beyond the jurisdiction of the assessing authority under section 35 of the 1922 Act. The mistake claimed to be apparent was not evident from the record and thus the rectification order was set aside. The petition succeeded, establishing that the Income-tax Officer misinterpreted the provisions of the law concerning the declaration made by the assessee. The court emphasized that a mistake that requires intricate investigation or interpretation cannot be rectified under the provisions of section 35. |
| Summary |
This case revolves around the application of the Income-tax Act, specifically focusing on the provisions for rectification of mistakes. The petitioner, M. Subbaraja Mudaliar, challenged the Income-tax Officer's order that rectified an earlier assessment due to a claimed mistake apparent from the record. The Income-tax Officer contended that the declaration made by the petitioner was submitted out of time, thus invalidating it. The court, however, found that the mistake alleged was not apparent from the record, as it involved a misinterpretation of the statutory provisions, particularly regarding the second proviso to section 17(1) of the Indian Income-tax Act, 1922. The court ruled in favor of the petitioner, asserting that the rectification order exceeded the jurisdiction of the Income-tax Officer, and emphasized the need for clarity in statutory provisions to avoid arbitrary interpretations that could unjustly affect taxpayers. This case underscores the importance of proper procedural adherence and the limits of rectification powers under tax law, making it a significant precedent in income tax jurisprudence. |
| Court |
Madras High Court
|
| Entities Involved |
Not available
|
| Judges |
Rajagopala Ayyangar, J.
|
| Lawyers |
K. Srinivasan,
K. Sarvabhuman,
C.S. Rama Rao Sahib
|
| Petitioners |
M. Subbaraja Mudaliar
|
| Respondents |
Commissioner of Income tax
|
| Citations |
1958 SLD 251,
(1958) 33 ITR 228
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
154,
35,
17(1),
17(1),
35
|