Law: Income Tax Act, 1922

Section: 30,23(3)

Section 239 of the Income-tax Act, 1961 (Corresponding to section 50 of the Indian Income-tax Act, 1922) read with Article 226 of the Constitution of India - Refunds - Limitation - Assessment years 1939-40 to 1961-62 - Assessee's claim of exemption of income as agricultural income had been rejected in assessment years in question - Except for assessment year 1939-40, assessee did not carry appeal beyond AAC/ Tribunal - In 1963 High Court held that income was agricultural income not exigible to tax - Assessee applied for refund to CBDT for all assessment years which was rejected in 1968 - Thereafter assessee filed writ petition seeking direction to CBDT to issue direction to ITO - Whether writ petition itself was misconceived and bad for unexplained delay - Held, yes - Whether since assessments were final and limitation had long ago ran out, CBDT had no judicial power to upset what had been decided by lesser Tribunals and as such no relief could be granted - Held, yes FACTS The appellant had been the owner of a mango grove of long ago from which he had been deriving income by way of fruits and fallen trees. Way back in 1939-40, he claimed that income to be agricultural and, therefore, immune to Central Income-tax. His plea was overruled by the ITO. Assessments in subsequent assessment years were also made rejecting the assessee's claim. The assessee filed appeal against the assessment order 1939-40 which was ultimately decided by the High Court in favour of the assessee in 1963. The assessee had filed appeals against some of the assessment years which had been dismissed by the authorities against which no further appeals were preferred. But when the High Court held in his favour in 1963, for the assessment year 1939-40, he applied for refund to the Central Board of Direct Taxes for the tax paid by him for the other years on the ground that, limitation apart, the income having been found by the High Court to be agricultural, had to be excluded from the tax. The Central Board of Revenue, however, declined to oblige him and when on 11-5-1968, his petition was rejected, the assessee moved the High Court under article 226 seeking many reliefs including a direction to…

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