MOZUFFERPORE ELECTRIC SUPPLY CO LTD Vs. INCOME TAX OFFICER E WARD

JUDGEMENT

(1.) In this application, the petitioner challenges a notice under Section 154/155 of the I.T. Act, 1961, issued by respondent No. 1. The notice relates to the assessment year 1970-71 where according to the notice there is a " mistake apparent from the record ". The nature of the mistake which is proposed to be rectified is set out in the notice itself and is in the following terms :

(2.) Dr. Debi Pal, appearing on behalf of the petitioner drew my attention to Section 33(6) of the I.T. Act, 1961 (hereinafter referred to as " the Act"), which provides as follows :

(3.) Dr. Pal submitted that on a proper reading of the sub-section and in the context of the opening words of the section the expression " any office premises or any residential accommodation " should mean the premises or the accommodation of the assessee or in the assessee's occupation and it cannot extend to the office or accommodation of persons other than the assessee.