1927 (1) TMI 3

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....d North-West Frontier Province, and the question on which we are asked to give our opinion isnwhether under the circumstances of the present case there is any legal limitation preventing the Commissioner from passing his order under S. 33 dated the 15th December 1925, the result of which is an enhanced demand. 2. The circumstances referred to are that the assesses was assessed to income-tax on ....

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....rned Commissioner entertained the application for review and finally decided to allow the assessee Rs. 1,905 as irrecoverable loans written off during the accounting period. The result was that the total assessable income was reduced to Rs. 21,529, but the Commissioner calculated income-tax thereon at Re. 0-1-3 per rupee. The result was that the actual amount of income-tax demanded from the assess....

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.... June 1924, on which date action could have been initiated by the income-tax officer under S. 34 or 35 of the Act. the ordinary period of one year provided by those sections did not apply. 3. After giving our careful consideration to the above opinion and the arguments advanced before us by Mr. Jagan Rath Aggarwal, who appeared for the Crown we are of opinion that the question should be answere....

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....express provision enabling the Commissioner to pass orders prejudicial to an assessee without any limit of time we are of opinion that his powers are subject to the same restrictions as those of an income-tax officer under S. 35 which clearly provides that an income-tax officer is not entitled to rectify a mistake to the prejudice of an assessee after the expiry of one year from the date of the de....