1969 (3) TMI 6

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....AHAI J.-In these four connected writ petitions the same question of law arises and for that reason they are being disposed of by this common judgment. Writ Petitions Nos. 3251 of 1968 and 3252 of 1968 have been filed by M/s. J.K. Commercial Corporation Ltd. The first writ petition is in connection with the assessment year 1955-56 and the second one relates to the year 1956-57. Writ Petitions....

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....ary 18, 1960, rectified the order passed under the provisions of section 23A. The petitioners filed a revision application before the Income-tax Commissioner but the same was dismissed on September 18, 1963. The question that requires consideration by us is whether the Income-tax Officer concerned had jurisdiction to rectify an order passed under section 23A of the Act. Mr. C.S.P. Singh, the le....

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.... very comprehensive meaning. These two cases, however, did not deal with the interpretation of that word as used in section 35 of the Act and did not relate to the proceedings under that provision. Section 35, so far as relevant for our purpose, reads : " The Commissioner or Appellate Assistant Commissioner may, at any time within four years from the date of any order passed by him in appeal or....

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.... no doubt support the submission made on behalf of the income-tax department that any proceeding in the assessment record could be rectified. Clearly and admittedly, an order under section 23A of the Act is appealable, and if an appeal is filed, then any mistake in the appellate order can admittedly be rectified by the Commissioner or the Appellate Assistant Commissioner, as the case may be, under....