9911796707
TMI Blog1972 (9) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Pradesh High Court refusing to interfere with the order of the Income-tax Officer made under section 35(5) of the Indian Income-tax Act, 1922 (hereinafter called the "Act"). The appellant was assessed in the status of Hindu joint family for the years 1949-50 and 1950-51. In the course of the assessment proceedings for 1950-51 it was represented to the Income-tax Officer that the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation had been rejected by the Income-tax Officer, he could not interfere with that order. None the less the Commissioner held that the Income-tax Officer had not adopted a proper basis as he had no information regarding the scope of the business done during the year and that it was also possible that the estimate made by him was excessive. In this view, he remanded the matter to the Income-tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rs. 26, lakhs. The Income-tax Officer thereafter passed the rectification order under section 35(5) of the Act on March 16, 1965, against the appellant by including an income of Rs. 13 lakhs as his share of the income derived from the firm. The validity of this order was challenged in the writ petition in which it was contended that the assessment under section 35(5) of the Act was barred inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the rectification order made under section 35 of the Act was barred by limitation. Before us, the learned advocate for the appellant contends that the final order which is referred to under section 35(5) is an order of the Commissioner made under section 33A(2) on August 31, 1955, and the limitation for rectification of the mistake should be computed as from that date. As we have seen ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough was the same was none the less a fresh order. The final order, therefore, is not the one, as contended by the learned advocate, made on August 31, 1955, but the one made by the Income-tax Officer on January 29, 1963. In this view the four years' period which is prescribed under section 35(5) of the Act is to be computed from the final order made by the Income-tax Officer on January 29, 1963. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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