1966 (10) TMI 2

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..... - - - - - Dated:- 6-10-1966 - V. RAMASWAMY., J. C. SHAH. and V. BHARGAVA JJ. JUDGMENT The judgment of the court was delivered by SHAH J.--- The Income-tax Officer, Companies Circle 1(4), Bombay, computed the respondent-company's total income for the assessment year 1952-53 at Rs. 23,596 and brought that amount to tax. The respondent-company had, however, distributed Rs. 2,66,788 as d .....

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..... has been lawfully imposed and collected. The request in substance was that the tax should be declared to be unlawfully collected and on that account be refunded. That could only mean a request for rectification. By his order dated the 2nd November, 1957, the Income-tax Officer declined to accede to the request. He stated that the assessment for the year 1952-53 was completed along time back and .....

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..... 6 of the Constitution, for an order compelling the Income-tax Officer to "revise the order dated 2nd November, 1957, of the first respondent and issue direction in pursuance thereof. " The High Court granted the application. There is no doubt that, in view of the judgment of this court in Commissioner of Income-tax v. Khatau Makanji Spinning Weaving Co. Ltd., the levy of an additional tax was .....

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