1993 (10) TMI 2

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....gh Court. The assessee is a limited company. For the assessment year 1971-72, it filed a return on the basis of which an order of assessment was made on March 27, 1974. By the said order, certain losses disclosed by the assessee were accepted. On February 21, 1976, a notice under section 148 of the Income-tax Act, 1961, was issued to the appellant, in pursuance whereof it filed a return on March 2....

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....irected the Income-tax Officer to pass an order of reassessment pursuant to the aforesaid notice, notwithstanding the expiry of the period prescribed in sub-section (2) of section 153. We are not prepared to agree. A writ of mandamus can be issued to statutory authority to compel it to perform its statutory obligation. It cannot issue to compel him to pass an order in violation of a statutory prov....

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....of or to give effect to any finding or direction contained in an order, under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act ; (iii) where, in the case of a firm, an assessment is made on partner of the firm in consequence of an assessment made on the firm under section 147." On a reading of cl....

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....s dated December 15, 1955. Under section 35, the rectification could have been made only by March, 1960. It was not done. The assessee moved the High Court by way of a writ petition in 1967. It was allowed holding that the Income-tax Officer was under an obligation to make an order of rectification and that the expiry of the period of limitation is no answer. We must understand the said direction ....