BHAGIRATHI DEVI JALAN Vs. COMMISSIONER OF INCOME TAX
LAWS(CAL)-1976-12-16
HIGH COURT OF CALCUTTA
Decided on December 09,1976

BHAGIRATHI DEVI JALAN Appellant
VERSUS
COMMISSIONER OF INCOME-TAX Respondents





Cited Judgements :-

ADDITIONAL COMMISSIONER OF INCOME TAX VS. GANAPATHI RAO N V [LAWS(APH)-1978-2-23] [REFERRED TO]
HINDUSTHAN SANITARY WARE AND INDUSTRIES LTD VS. COMMISSIONER OF INCOME TAX CENTRAL [LAWS(CAL)-1978-3-64] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SWEDISH EAST ASIA CO LTD [LAWS(CAL)-1980-4-4] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. SWEDISH EAST ASIA CO LTD [LAWS(CAL)-1980-4-13] [REFERRED TO]
Piem Hotels LTD VS. Commissioner of Income Tax [LAWS(BOM)-2005-10-98] [REFERRED TO]
COMMISSIONER OF WEALTH-TAX VS. RAJLAXMI [LAWS(P&H)-1992-8-9] [REFERRED TO]
PURUSHOTTAM DAS BANGUR VS. B MAJUMDAR SAMAJPATI SONS HOTEL P LTD [LAWS(SC)-2008-3-171] [REFERRED TO]


JUDGEMENT

Sankar Prasad Mitra, C.J. - (1.)In this reference under Section 66(2) of the Indian Income-tax Act, 1922, the question under consideration is :
" Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in authorising the Commissioner to pass an order under Section 33B of the Indian Income-tax Act, 1922, after the period of limitation laid down in that section by directing him to dispose of the matter afresh. "

(2.)The relevant provisions of Section 33B run thus ;
" 33B. Power of Commissioner to revise Income-tax Officer's orders.- (1) The Commissioner may call for and examine the record of any-proceeding under this Act and if he considers that any order passed therein by the Income-tax Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.

(2) No order shall be made under Sub-section (1)--...... (b) after the expiry of two years from the date of the order sought to be revised. (3) Any assessee objecting to an order passed by the Commissioner under Sub-section (1) may appeal to the Appellate Tribunal within 60 days of the date on which the order is communicated to him....."

(3.)In the instant reference the assessee filed voluntary returns for the assessment years 1953-54 to 1961-62 on May 12, 1961. The assessee gave her address as 13, Rameswar Malia Lane, Howrah, before the Income-tax Officer, "D" Ward, Howrah. For the assessment years 1960-61 and 1961-62 the assessee's name was described as M/s. Universal Trading Corporation.
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