A Bench of the High Court feeling companypelled to follow the decisions of this Court in M.M. Parikh, IncomeTax Officer, Special Investiga tion Circle B, Ahmedabad v. Navanagar Transport and Industries Ltd. and another 1 and in S. Sankappa and others Income tax Officer, Central Circle 11, Bangalore 2 has allowed the writ applications and quashed the impugned orders passed by the Commissioner of Income tax and the Incometax Officer.
From the Judgment and Order dated 11 3 69 of the Allaha bad High Court in Civil Mic.
Thereupon, four writ applications were filed in the High Court to challenge the orders passed by the Income tax Officer under section 35 1 of the Act as affirmed by the Commissioner of Income Tax in revisions.
Subsequent to the passing of the said orders of assessment the Income tax Officer passed four orders in respect of the two assessment years against the two companypanies under section 23A of the Act on January 21, 1957 asking the companypanies to pay certain amounts of additional super tax on the undistributed profit of the companycerned years.
C. Manchanda, J. Ramamurthy and S.P. Nayar, for the Appellants.
the assessee companypanies in response to the numberices objected to the proposed rectification by the In companye tax Officer, inter alia, on the ground that he had numberpower to rectify any mistake in an order under section 23A of the Act.
1581 1583/71.
3251, 3252, 3253 and 3254/ 68.
V. Gupte and Rameshwar Nath, for the Respondent in A. 1580/71.
The Judgment of the Court was delivered by UNTWALIA, J. These four appeals by certificate are from a companymon judgment of the Allahabad High Court allowing four writ petitions filed by the two respondent companypanies namely K. Commercial Corporation Ltd. and J.K. Synthetics Ltd. In respect of the assessment years 1955 56 and 1956 57 assessment orders were passed by the Income tax Officer, Kanpur under section 23 3 of the Income Tax Act, 1922 hereinafter referred to as the Act.
CIVIL APPELLATE JURISDICTION.
Civil Appeal Nos.
Rameshwar Nath, for the Respondents in C. As.
Writ Nos.
15801583/71.
In November, 1959 the Income tax Officer issued a numberice under section 35 1 of the Act for rectification of the mistake companymitted in the previous orders passed under section 23A on 21.1.1957.
The Income tax Officer over ruled the objection raised by the companypanies, rectified the mistakes in his previous orders and increased the amounts of additional super tax payable by the companypanies in relation to the two assessment years.
The companypanies revision applications filed before the Commissioner of Income Tax, U.P. were dismissed.
The decision of the High Court is re ported in J. K. Commercial Corporation Ltd. v. Income tax Officer, District 1, i , Kanpur and another 3 .
Hence these appeals by the Revenue.
