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1971 (12) TMI 22 - ALLAHABAD HIGH COURTIncome-tax Officer issued a notice under section 35 of the Act for each assessment year pointing out that there was an error apparent on the record which called for rectification. It appears that having regard to the amount of dividend distributed by the assessee in the respective previous years, the super-tax rebate should have been reduced. As that had not been done, the super-tax payable by the assessee had been under-charged - omission to give effect to the provisions of Finance Acts, 1958 and 1959 was a mistake apparent from the record. Therefore, the rectification proceedings were valid - Appeal dismissed
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