Law: Income Tax Act, 1922

Section: 23(3),26A,26A(5),5(8),35,26A(1)

Law: Income Tax Act, 1922

Section: 23(3),26A,26A(5),5(8),35,26A(1)

Income-tax Act, 1922 -- Sections 3, 5(8), 26A, 26A(5), 35 -- Central Board of Revenue -- Circular instructions -- Provisions of Sec. 5(8) enjoying upon Income-tax Officer employed in the execution of Income-tax Act to abide by orders and instructions issued by Central Board of Revenue -- Instructions issued by Central Board of Revenue in excess of the authority or contrary to the legal provisions -- Whether binding on the Income-tax Officer -- Held no -- Registration -- Application for registration -- Absence of fulfillment of statutory provisions contained in Sec. 26A(5) -- Instructions issued by Central Board of Revenue waiving compliance with those statutory provisions -- Whether binding on the assessing officer -- Held no -- Central Board of Revenue letter C. No. 2(29)1-3/69 dated 2-6-1970 -- Rectification of mistake -- Registration refused for non-fulfillment of the requirement of Sec. 26A(5) -- Refusal suffering from no mistake or error either of fact or law -- Application for rectification of mistake on the basis of instructions issued by Central Board of Revenue waiving fulfillment of statutory provisions -- Instructions contrary to legal provisions -- Income-tax Officer refusing to rectify original order -- Whether valid and proper -- Held yes -- Registration of firms -- Application for renewal should be treated as one for registration -- Only legal and valid orders or instructions of Central Board of Revenue could be abided by under section 5(8) -- Fulfillment of conditions, laid down in section 26A(5), one of essential ingredients for claiming registration of firm -- Legal requirements waived by Central Board of Revenue vide their instructions Circular No. 2 (29) 1-3/69 dated 2-6-70 -- Income-tax Officer not bound to accept or abide by same -- Order passed by Income-tax Officer ignoring instruction -- Held, did not suffer from any mistake or error either of fact or law and no application as such competent under section 35 -- ORDER The order passed by M.T. SIDDIQUI, President.--- Of the three appeals in this case of a firm, the one under Section 23(3) of the Income-tax Act will be decided first. 2. The appellant earns commission on publicity receipts.…

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