1994 (2) TMI 53

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....al arises from the judgment of the learned single judge in O. P. No. 5386 of 1989. The appellants are the agricultural income-tax authorities, who are the respondents in the original petition. The respondent herein is the writ petitioner who is an assessee under the Agricultural Income-tax Act (for short, "the Act"). The main question that came up for consideration before the learned single jud....

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....and Co. [1991] 187 ITR 257 (All) ; (3) B. B. Biddappa v. Dy. Commr. of Agrl. I. T. [1972] 85 ITR 630 (MYS). However, on behalf of the appellant, it was pointed out that section 36 of the Act authorises the rectification of any mistake apparent from the record of the assessment which record will include the order allowing an application for renewal under rule 6 of the Agricultural Income-tax ....

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....of the firm personally but was signed by her constituted attorney. The question is whether the order allowing the application for renewal of registration of the firm would constitute the "records" within the meaning of the provisions contained in section 36 of the Act. The learned judge came to the conclusion that the rectification of errors which does not relate to assessment, is beyond the au....

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....efect in the application for renewal was pointed out when it was filed. This application was considered by the officer who took a decision to allow the renewal. The order thus passed under rule 6 is in force. It is not varied or altered by any higher authority. Now the officer wants to change the above decision as he now holds different opinion. In substance, therefore, what is sought to be done i....