9911796707
TMI Blog1994 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, the Appellate Tribunal is justified in holding that for purpose of exercising his jurisdiction under section 35 of the Wealth-tax Act, the Wealth-tax Officer could not make a factual verification of the evidence already available on record ?" Wealth-tax assessments in relation to the respondent herein were made on February 28, 1979, and February 28, 1980, for the assessment years 1974-75 and 1975-76, respectively. The assessee had agricultural lands in Kukatpally village, and in respect of those lands no additional wealth-tax was levied on the ground that they are situated beyond 8 kms. from the municipal limits of Hyderabad city. Subsequently, in September, 1982, at the instance of the assessing authority, the Inspector of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not inclined to agree with Sri Ashok's contentions. Section 35(1)(a) of the Act, which is relevant, is in the following terms : "35. (1) With a view to rectifying any mistake apparent from the record- (a) the Assessing Officer may amend any order of assessment or of refund or any other order passed by him ; ...." Admittedly, the report of the Income-tax Inspector regarding the distance between the lands in question and the municipal boundary was not on record when the assessments were finalised in 1979-80. What is meant by record ? In the case relied upon by Sri Ashok (Mahendra Mills Ltd. v. P. B. Desai, A. A. C. of I. T. [1975] 99 ITR 135 (SC)), the question for consideration before the Supreme Court was whether the value of the pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord' and the record does not mean only the order of assessment but it comprises all proceedings on which the assessment order is based and the Income-tax Officer is entitled for the purpose of exercising his jurisdiction under section 35 to look into the whole evidence and the law applicable to ascertain whether there was an error . . . ..." It is, no doubt, open to the assessing authority while acting under section 35 to look into the whole evidence already in existence by the date of the assessment. But if the mistake discovered is the result of an enquiry made subsequent to the assessment it could not be said to form part Of the record for the purpose of section 35. The same view was taken by the Karnataka High Court in E. M. Viswana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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