1973 (1) TMI 9

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..... al was right in law in permitting the Income-tax Officer to dispute the, reduction of Rs 8,730, given by the Appellate Assistant Commissioner, on the, basis of a report submitted by him, conceding the claim of the assessee ? " Rs. 8,730 is the income said to have been made by the assessee during the accounting period relating to the assessment year 1959-60 on the basis of a contract for the suppl .....

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..... inent accounting period for the year of assessment 1960-61, but also the turnover of the earlier year. A report was called for from the Income-tax Officer and he reported that the assessee's contention was correct. On the basis of this report, the Appellate, Assistant Commissioner allowed a reduction of Rs. 8,730 from the income fixed by the Income-tax Officer. Later, the department found that the .....

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..... principle. If a bona fide mistake had been committed it is open to the department to rectify that mistake. It cannot be said that there was any estoppel in regard to this matter. The point was taken in an appeal statutorily provided. Even a pleading can be allowed to be amended in proceedings before a court and a stand contradictory to that which had been taken earlier can be permitted to be taken .....

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