TMI Blog1982 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... had no objection to the proposed rectification, hence the mistake was rectified by order dated 12th February, 1975 (annexure 2) to the writ petition. It further appears that a notice under s. 210 was issued for this year demanding an advance tax of Rs. 3,368 which was revised to Rs. 5,449 on 17th December, 1973, under s. 210(3) of the I.T. Act. The Commissioner took up the matter suo mot" and passed order under s. 263(1) of the I.T. Act, 1961, on 30th September, 1976. A copy of that order is annex. 3, a perusal whereof would indicate that the Commissioner was of the view that as the assessee had failed to file an estimate of the advance tax under s. 212(1) penalty was leviable in this case ; but the ITO had not charged that interest hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing order : " Please refer to your counsel's letter dated March 19, 1979. The proceedings initiated under section 263 of the Income-tax Act for the assessment year 1974-75 have been dropped." A copy of the order of the Commissioner is annexure 8 to the petition. It may be stated here that after the Commissioner had passed his order dated 30th September, 1976 (annexure 3) the ITO proceeded again to assess the petitioner with respect to assessment year 1974-75 and he passed the order of assessment dated 15th February, 1977 (annexure 4), which was subsequently rectified under s. 154 of the Act vide annexure 5. The ITO did not, however, treat the order dated 5th October, 1974, as revived and it appears that penalty was levied under s. 273(c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r s. 220(2) and penalty under s. 221 (1) for non-payment of arrears of the income-tax. The contention of the petitioner was that in view of the order passed by the Income-tax Appellate Tribunal setting aside the order of the Commissioner dated 30th September, 1976, the original order of assessment dated 5th October, 1974, as rectified by the order dated 5th February, 1975, has become operative, in our view, (is correct) on merits. That order of 9th October, 1974, was no doubt set aside by the Commissioner by his order dated 30th September, 1976, and the ITO was directed to make fresh assessment but the order dated 30th September, 1976, having been set aside in appeal by the Tribunal the basis of the second assessment did not survive. In fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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