Statutory authority must decide rectification on merits; administrative communications cannot replace an independent tax-order decision.

A pending rectification application had to be decided by the Income-tax Officer, who alone was the statutory authority, and the Commissioner could not displace that function by declining relief on the basis that the returned income had been accepted under section 23(1) of the Indian Income-tax Act, 1922. The Court stated that the rectification request had to be considered independently on merits, without being controlled by the Commissioner's, Central Board's, or Government's communications. Delay in approaching the Court did not change this position because the assessee had been pursuing the matter. The writ petition was allowed to that extent and the Income-tax Officer was directed to decide the application on merits.

---

---

Issues: Whether the Income-tax Officer was required to decide the assessee's rectification application on merits and whether the Commissioner could preclude such decision by taking over the function.

Analysis: The rectification application was pending before the Income-tax Officer, who alone was empowered to pass an order on it. The Commissioner's communication declining rectification on the ground that the returned income had been accepted under section 23(1) of the Indian Income-tax Act, 1922, could not substitute for a decision by the statutory authority competent to deal with the application. The delay in approaching the Court did not alter the position, because the petitioner had been pursuing the matter and could not be treated as having accepted the Commissioner's competence. The proper course was for the Income-tax Officer to consider the application independently and on merits, without being influenced by the Commissioner's, the Central Board's, or the Government's communications.

Conclusion: The Income-tax Officer was directed to decide the rectification application on merits, ignoring the Commissioner's decision and the subsequent communications, and the writ petition was allowed to that extent.

---