9911796707
TMI Blog1971 (12) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... etition under article 226 of the Constitution of India. The appellant was assessed to income-tax and super-tax under the Indian Income-tax Act, 1922, for the assessment years 1958-59 and 1959-60 by orders dated November 21, 1960, and March 30, 1961, respectively. The Income-tax Officer issued a notice under section 35 of the Act for each assessment year pointing out that there was an error appare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relief under article 226 of the Constitution. The petition was dismissed by hon'ble Manchanda J., and now this special appeal is before us. Two contentions have been urged before us by learned counsel appear for the appellant. The first contention is that in regard to the case of the assessment year 1959-60, the order under section 35 of the Act was made after the assessment order had been modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (ii) of the proviso to Paragraph B of Part I of the First Schedule to the Indian Finance Act, 1951, and that, as that provision had been held invalid by the Bombay High Court in Khatau Makhanji Spinning and Weaving Co. Ltd. v. Commissioner of Income-tax , which was affirmed by the Supreme Court in Commissioner of Income-tax v. Khatau Makhanji Spinning and Weaving Co. Ltd., the relevant prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1959 has to be traced to material outside the record. Learned counsel for the appellant has relied upon T. S. Balaram, Income-tax Officer v. Volkart Brothers , but, in our opinion, that case cannot help the appellant. It merely lays down that a mistake apparent from the record must be an obvious mistake and not a debatable point of law. We hold that the learned single judge was right in dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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