1957 (11) TMI 31

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....dditional Income-tax Officer, Kozhikode (respondent), under section 35(1) of, the Income-tax Act in G.I. No. 697-K dated March 13, 1956, and pass such further or other orders as this hon'ble court may deem fit." 2. In Exhibit D, the order impugned, the respondent said: "The assessee was taken on file for the first time for 1947-48 assessment. Previously the business was being conducted by the Hindu undivided family of Messrs. Moothorakutty and Sons till March 31, 1946, and from April 1, 1946, partition in the family was recognised. Hence the assessee who is a member of the family got half share in the business and became a new assessee from 1947-48 assessment. He filed a voluntary return of income on September 10, 1947. But he did....

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....the Income-tax Officer may, at any, time within four years from the date of any assessment order or refund order passed' by him on his own motion rectify any mistake apparent from the record of the appeal, revision, assessment or refund as the case may be, and shall within the like period rectify any such mistake which has been brought to his notice by an assessee." 4. The only question for consideration is whether the imposition of penal interest by Exhibit D is the rectification of a mistake apparent from the record of the assessment, or not. The contention of the respondent is stated as follows in his affidavit dated August 28, 1957 : "The petitioner was assessed to income-tax for the year 1947-48 as alleged in his affidavit. W....

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....es which are apparent on the record. A mistake must be patent on the record; it must not be a mistake which can be discovered by a process of elucidation, or argument, or debate." 7. Sub-section (3) of section 18A provides: "Any person who has not hitherto been assessed shall, before the 15th day of March in each financial year, if his total income of the period which would be the previous year for an assessment for the financial year next following is likely to. exceed the maximum amount not chargeable to tax in his case by two thousand five hunded rupees, send to the Income-tax Officer an estimate of the tax payable by him on that part of his income to which the provisions of section 18 do not apply of the said previous year calcula....