https://www.taxtmi.com/caselaws?id=7297 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. en-us Thu, 29 Feb 1968 00:00:00 +0530 Tue, 17 Feb 2009 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7297 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. Case-Laws Income Tax Thu, 29 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7297