1970 (9) TMI 22

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..... rises under the Coorg Agricultural Income-tax Act, 1951, hereinafter called " the Act ". For the assessment year'1952-53, the petitioner was assessed to tax under the Act by the Agricultural Income-tax Officer of Coorg, overruling the claim of the petitioner that certain sums received did not constitute income in its hands and that the net result of the year was one of loss. The petitioner's appea .....

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..... arried forward to the next year for being set off against the income of that year." Long before the decision of this court in C.P. No. 89 of 1956 aforesaid, the assessment for 1953-54 was completed on the basis that there was no loss from 1952-53 to be carried forward for being set off against the profits of 1953-54. To give effect to his own order, and the decision of this court, what the second .....

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..... was not acceptable to the Government. Let with no other remedy the petitioner approached this court for relief under article 226 of the Constitution of India. Originally, the Commissioner of Agricultural Income-tax alone had been impleaded as the sole respondent to the writ petition. We directed the petitioner to implead the Agricultural Income-tax Officer of Coorg and make the necessary conseque .....

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..... ears. It is clear from the above provision that the assessee has a statutory right and the assessing authority has a corresponding duty to set off the loss carried forward from one year to the following year. Where the assessment for 1953-54 was completed before the assessment for 1952-53 was finalised which resulted in a loss to be carried forward to the following year, the department cannot refu .....

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..... the second respondent was bound to give effect to his order dated December 21, 1967, which is in accordance with the provisions of section 14, by revising his order of assessment for the assessment year 1953-54. Since he has failed to carry out his statutory duty, we issue a writ directing-the second respondent to give effect to his order dated December 21, 1967. In the circumstances, we make no o .....

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