1961 (11) TMI 74

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....appeal by the family against the assessment and by order dated March 20, 1951, the assessment was further reduced to ₹ 4,29,325. Thereafter, the assessment was reopened under section 34 and by order dated January 29, 1952, the income of the family was computed at the figure of ₹ 4,76,309. It appears that, subsequent to this, by reason of the assessment of certain firms, from which the family derived certain share income, its income was still further reduced by a sum of ₹ 55,116. This necessitated the rectification of the order dated January 29, 1952. By order dated November 18, 1955, the Income-tax Officer, instead of rectifying the order dated January 29, 1952, erroneously rectified the order determining the income of the....

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.... as the exercise of writ jurisdiction is concerned, it is well settled by decisions of the Supreme Court and of this court, that a petitioner has to make out a case, not only of an error of law having been committed by the subordinate authority or officer, however grave the error might be, or of want of jurisdiction, even though there may be total absence of jurisdiction, but he has, in addition, to show that manifest injustice has been done to him and injustice will be perpetrated if relief is not granted in the petition. I am of the view that on the facts stated above no injustice has been done to the petitioner and this petition must be dismissed on this ground alone. There is yet another hurdle in the petitioner's way. There is the....