https://www.taxtmi.com/caselaws?id=49303 The Supreme Court held that the appeal filed by the Commissioner and the Income-tax Officer was competent as a civil proceeding. It affirmed the High Court's power to issue a certificate under Article 133 of the Constitution for revenue cases. The Court found the omission to charge penal interest by the Income-tax Officer as a rectifiable mistake under Section 35. Additionally, it ruled that the retrospective operation of the proviso to Section 18A(6) applied to the case. The appeals were dismissed with costs. en-us Fri, 07 May 1965 00:00:00 +0530 Tue, 19 Aug 2014 20:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49303 The Supreme Court held that the appeal filed by the Commissioner and the Income-tax Officer was competent as a civil proceeding. It affirmed the High Court's power to issue a certificate under Article 133 of the Constitution for revenue cases. The Court found the omission to charge penal interest by the Income-tax Officer as a rectifiable mistake under Section 35. Additionally, it ruled that the retrospective operation of the proviso to Section 18A(6) applied to the case. The appeals were dismissed with costs. Case-Laws Income Tax Fri, 07 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49303