- (1.) In this petition under Article 226 of the Constitution, the petitioner has prayed for quashing the order (Annexure-III) made by Income-tax Officer under S. 154 of the Income-tax Act, 1961 (hereinafter referred as the Act) and the order dated 10-9-1964 made by the Commissioner of Income Tax (hereinafter referred as the Commissioner) under S. 26A of the Act on a revision petition filed by the petitioner against the aforesaid order of the Income-tax Officer.
(2.) For the assessment year 1967-68 the Income Tax Officer had made an order assessing the income of the petitioner for that year. Subsequently the Income Tax Officer issued a notice to the petitioner under Ss. 154 and 155 of the Act asking the petitioner to show not be rectified. In that notice it was stated that one of the mistakes in the assessment order which was sought to be rectified was regarding not levying the surcharge. The petitioner neither sent any reply to the show cause notice nor appeared before the Income Tax Officer. The Income-tax Officer, by his order dated 11-10-1973, rectified his earlier order of assessment inter alia, by imposing a surcharge on unearned income, which surcharge had not been imposed in the assessment order.
(3.) Feeling aggrieved by aforesaid rectification made by the Income Tax Officer the petitioner filed a revision petition before the Commissioner of Income Tax who by his order dated 16-3-1974, dismissed the revision. The Commissioner has observed, inter alia, as follows :- It was admitted that the income was unearned and as the assessee was a minor, during the year although he pleaded that the provisions u/s. 154 of the I.T. Act, was not applicable in this case.;