Surtax deduction barred by settled precedent, leaving the limitation issue under rectification unanswered.

Surtax paid by an assessee was held not deductible from total income, following binding precedent that settled the substantive issue against deduction. Because that legal position already foreclosed relief, the court declined to answer the reference on whether a rectification application under section 154 was time-barred or whether limitation should run from the date of communication of the order. The court similarly did not decide the procedural complaint that the assessee should have been allowed to argue timeliness. The reference was therefore disposed of without a merits ruling on limitation.

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Outcome: The reference was declined to be answered as the issue had become academic in view of the settled position that surtax is not deductible from total income, and the matter was disposed of without costs.

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