Statutory rectification duty: writ relief can compel compliance after expiry where the assessee applied within time.

An assessee who applied for rectification within the statutory period under section 35 could still obtain mandamus when the Income-tax Officer failed to perform the imposed public duty before the period expired. The limitation in the provision governed the time for initiating the rectification process, but it did not permit the authority to defeat the assessee's substantive right by inaction. A public authority cannot rely on its own default to deny relief, and writ relief may be issued to compel performance of a statutory duty even after the time fixed for doing the act has passed. The writ petitions were allowed and rectification was directed.

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Issues: Whether the assessee was entitled to a writ directing rectification of the assessment under section 35 after the period mentioned in the provision had expired, where the request for rectification had been made within time.

Analysis: Section 35 imposed a duty on the Income-tax Officer to rectify a mistake brought to his notice by the assessee within the prescribed period. The assessee had applied for rectification before expiry of the period applicable to the firm's assessment, but the officer failed to act. The limitation in the provision governed the commencement of proceedings and did not authorise the officer to defeat the assessee's right by inaction. A public authority cannot rely on its own default to deny relief, and mandamus may issue to compel performance of a statutory public duty even after the time fixed for doing the duty has passed.

Conclusion: The assessee was entitled to a direction for rectification, and the writ petitions succeeded.

Ratio Decidendi: Where an assessee seeks rectification within the statutory period and the authority fails to perform the imposed public duty, the expiry of the period does not bar a writ directing compliance with the duty.

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