1972 (8) TMI 23

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....ncome-tax Act, 1957, hereinafter called " the Act ". For the assessment year 1967-68, the respondent made an order of assessment on the petitioner on March 11, 1968. While determining the taxable income for the assessment year, certain depreciation allowances on the assets of the petitioner were allowed. The said order of assessment was rectified by the respondent in exercise of the powers vested ....

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....nt for the petitioner to appear after the expiry of 15 days. The respondent straightaway made the order of rectification on May 28, 1971. The petitioner is not correct in stating in his affidavit that the order of rectification impugned was made without notice ; but it was the duty of the respondent to fix a fresh date for hearing and call upon the petitioner to appear on the said date. The petiti....

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....ormal depreciation for the assessment years 1966-67 and 1967-68 to rectify the mistakes that are apparent in the assessment orders cited above under section 37 of the Mysore Agricultural Income-tax Act, 1957, issue this notice and request you to appear before me in my office at Hassan on February 10, 1971, at 11-30 a.m. and file objections, if any, in the said matter with reasons. Failure on your ....