9911796707
TMI Blog1969 (3) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment, the same cannot be rectified - - - - - Dated:- 11-3-1969 - Judge(s) : JAGDISH SAHAI., R. L. GULATI. JUDGMENT The judgment of the court was delivered by JAGDISH SAHAI J.-In these four connected writ petitions the same question of law arises and for that reason they are being disposed of by this common judgment. Writ Petitions Nos. 3251 of 1968 and 3252 of 1968 have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order passed under section 23A is not an order of assessment and, consequently, no rectification in respect of the same could be made. The Income-tax Officer overruled the plea and on January 18, 1960, rectified the order passed under the provisions of section 23A. The petitioners filed a revision application before the Income-tax Commissioner but the same was dismissed on September 18, 1963. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the proposition that the word "assessment " has different meanings and upon Kalawati Devi Harlalka v. Commissioner of Income-tax for the proposition that the word " assessment " has a very comprehensive meaning. These two cases, however, did not deal with the interpretation of that word as used in section 35 of the Act and did not relate to the proceedings under that provision. Section 35, so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. assessment or refund ... The use of the words " rectify any mistake apparent from the record of assessment " instead of the words " rectify any mistake in the assessment order " do no doubt support the submission made on behalf of the income-tax department that any proceeding in the assessment record could be rectified. Clearly and admittedly, an order under section 23A of the Act is appealab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sport and Industries Ltd. Mr. C.S.P. Singh, the learned counsel for the petitioners, contends that S. Sankappa's case incorporates a categorical statement by the Supreme Court that an order under section 35 of the Act must be an order where the charge is created by the statute and not by an order made by the Income-tax Officer. We, therefore, allow these writ petitions and quash the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
