9911796707
TMI Blog1969 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered by VEERASWAMI J.-The petitions relate to orders made in common for the assessment years 1957-58 to 1959-60. They were made under section 35 of the Indian Income-tax Act, 1922, to rectify the earlier orders. For instance, in respect of the assessment for the year 1958-59, as a result of rectification, a sum of Rs. 30,347 was added to the taxable total income. In respect of the other tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferable to laying of mains, providing service connections, etc. It is not clear from the orders of the Income-tax Officer whether he considered only a portion of or the whole of the establishment expenses as relating to capital expenditure not entitled to deduction. The Income-tax Officer called upon the petitioner by a notice to show cause why the earlier assessment orders should not be rectified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y he had to see whether the establishment expenses, which had been given deduction of, included wholly or partly capital expenditure referable to the capital recoveries. On that view, we consider that the Income-tax Officer acted within his power under section 35. The last contention for the petitioner is that the order of the Income-tax Officer does not ex facie show whether and, if so, how the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are very cryptic on the point. Unfortunately there are no materials also before us with reference to which we can check up the appropriateness of the additions made by the Income-tax Officer. In the above circumstances, the petition are allowed and the orders of the Income-tax Officer are quashed. He will be at liberty to dispose of the question of rectification by fresh orders, after giving o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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