https://www.taxtmi.com/caselaws?id=36246 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. en-us Thu, 23 Nov 1978 00:00:00 +0530 Sat, 20 Mar 2010 12:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36246 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. Case-Laws Income Tax Thu, 23 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36246