TaxTMI 
TaxTMI 
1969 (10) TMI 2
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.... common for the assessment years 1957-58 to 1959-60. They were made under section 35 of the Indian Income-tax Act, 1922, to rectify the earlier orders. For instance, in respect of the assessment for the year 1958-59, as a result of rectification, a sum of Rs. 30,347 was added to the taxable total income. In respect of the other two years too, additions were made. It appears that the assessee had e....
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....s not clear from the orders of the Income-tax Officer whether he considered only a portion of or the whole of the establishment expenses as relating to capital expenditure not entitled to deduction. The Income-tax Officer called upon the petitioner by a notice to show cause why the earlier assessment orders should not be rectified under section 35. In answer, the petitioner was technical in its ob....
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....ven deduction of, included wholly or partly capital expenditure referable to the capital recoveries. On that view, we consider that the Income-tax Officer acted within his power under section 35. The last contention for the petitioner is that the order of the Income-tax Officer does not ex facie show whether and, if so, how the entire establishment charges related to capital expenditure. That is ....