B.C.Mitra, J. - (1.) This is an application for a certificate under Article 133(1)(a) and (b), in the alternative for a certificate under Article 133(1) (c) of the Constitution. On September 25, 1963, a notice was served upon the petitioner under Section 35 of the Income Tax Act, 1922, for rectification of an order of assessment and on September 28, 1963, an order was made by the Income-tax Officer for rectifying the assessment order for the assessment year 1958-59 by adding back Rs. 13,37,370. As a result of certain proceedings, to which it is not necessary to refer for the purpose of this application; an order was made by the Income Tax Appellate Tribunal on November 10, 1962, by which a sum of Rupees 13,37,370 was held to have been actually distributed by the petitioner, by crediting the accounts of the snare-holders as dividends on shares held by them. It was further held by the Tribunal that the said sum had been actually distributed prior to the relevant year and for that reason the super tax rebate at 30 per cent should not be reduced in respect of the said sum of Rs. 13,37,370. This order of the Tribunal was followed by a notice under Section 35 of the 1922 Act being the said notice dated September 25, 1963, for rectification of the assessment order for the assessment year 1958-59 In this notice it was stated, inter alia, that in the assessment year 1958-59 dividend declared had been taken to be Rs. 6,00,000 for the purpose of reduction of rebate from corporation tax, but in accordance with the order of the Appellate Tribunal a sum of Rs. 13,37,370 was to be taken as dividend declared for the purpose of reduction of rebate from corporation tax. Objection was filed to this notice by the petitioner, contending that Section 35 of the 1922 Act could not be invoked as there was no error apparent on the records. On September 28, 1963, the hearing of the case pursuant to the said notice took place and an order was made on the same day whereby the assessment order for the assessment year 1958-59 was rectified by adding back the said sum of Rs. 13,37,370
(2.) The petitioner's case was that the said sum of Rs. 13,37,370 was distributed as dividend on December 19, 1957 In the original order of assessment, that is to say, the order as it stood before rectification, for the assessment year 1958-59, a sum of Rs 6,00,000 was taken as dividend declared for the purpose of reducing rebate on super tax in accordance with the Finance Act, 1959. But owing to the distribution of a further dividend of Rs. 13,37,370 the total amount of dividend declared and distributed came to Rs. 19,37,170. According to the respondents the total amount that should have been taken as dividend declared for the purpose of reducing rebate on super tax should therefore be the said sum of Rs 19,37,170 It was this mistake which was sought to be rectified by the proceedings under Section 35 of the 1922 Act.
(3.) The judgment of this Bench, from which the petitioner now seeks to prefer an appeal to the Supreme Court, is a judgment of affirmance. The petitioner, therefore, has to satisfy us that the amount or value of the subject matter in dispute between the parties in the appeal and still in dispute was and is not less than Rupees 20,000, or that the judgment or order involves directly or indirectly some claim or question in respect of the property of the like amount or value. The petitioner has further to satisfy us that there is some substantial question of law. As to the valuation test there is no difficulty as undoubtedly the subject matter of the dispute was and still is a sum exceeding Rs. 20,000. So far as the prayer for a certificate under Article 133(1)(a) and (b) is concerned, the petitioner, therefore, has to satisfy us that the question involved in the appeal is a substantial question of law.;