Law:

Section:

Section 222 of the Income-tax Act, 1961, read with Article 226 of the Constitution of India - Collection and recovery of tax - Certificate proceedings - On grounds that certain documents being orders extending time for paying demand were suppressed by assessee, and that on basis of these documents recovery proceedings had been taken within time, Single Judge reviewed his earlier order and dismissed writ petition filed by assessee - Whether High Court has power to review an order made under Article 226 - Held, yes - Whether fact that an appeal lay against original , did not bar review application - Held, yes - Whether since time for making payment was extended up to 15-5-1956, recovery proceeding having been started in December 1956 were well within period of limitation, and, therefore, there was no good reason for quashing recovery proceedings - Held, yes FACTS The assessee had filed a writ petition against proceedings for the recovery of arrears of income-tax on the ground that the recovery proceedings were time-barred. The Single Judge, while allowing the writ petition, held that notice of demand was served on 30-3-1955, and since the recovery certificate was actually issued on 24-12-1956, the recovery proceedings which should have been taken by 31-3-1956, were time-barred. On review petition, the department contended that two documents, being two orders, extending the time for paying the demand was first extended up to 20-3-1956 and then upto 15-5-1956, had been suppressed by the assessee. The Single Judge allowed the review petition on the ground that relevant documents had been suppressed as well on the ground that on the basis of these documents the recovery proceedings had been taken within time. On Appeal: HELD It is now well settled that the High Court has power to review an order made under article 226 of the Constitution. The assessee's contention that no review application lay was, therefore, without any force. The review application filed by the defendant was not time-barred. Nothing had been shown to induce the court to hold that the view taken by Single Judge, on this question was not correct. The fact that an appeal lay against the original did…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492