Law: Income Tax Act, 1922

Section: 35

(a) Income-tax Act (XI of 1922)---S. 35-Correction of mistakes-Income-tax officer without applying his mind to relevant provisions of relevant Finance Act or precise nature of items being processed by appellant, allowing rebate as claimed but later on finding appellant having not been processing any food (spices being not food) rectifying such obvious error-Order of Income-­tax officer, held, simply rectified a mistake quite apparent from records and as such quite correctly passed. (1965) 56 1 T R 114 ref. (b) Finance Act (XL of 1974)--------- -- Sched. I, Part 11, cl. 4 (iv)-Words or language used in a taxing statute-To be strictly construed-Words "vegetable" and "ghee"­ Meaning---"Vegetables in popular sense-Items of food eaten either raw or cooked-"spices"-Neither food nor vegetables notwithstanding having their origin in plants= "Spices", held, simply aromatic or pungent vegetable substances used only to flavour food but not "vegetables" or "food", hence, do not fall within purview of cl. 4 (iv) of Finance Act 1974. (1958) 34 I T R 143 ; Harves' World Encyclopaedia, Vol. 20, p. 3686 ; (1955) 28 I T R 885 ; (1958) 33 I T R 228; Concise Oxford Dictionary; Shorter Oxford Dictionary and (1921) 1 K B 64 ref. ORDER GHULAM MURTAZA KHAN (MEMBER).-The appellant, a private limited company, has disputed the order of the learned Appellate Assistant Commis­sioner for upholding the Income-tax Officer's order passed under section 35 of the Income-tax Act. Ground No. 3, alternatively challenges the disallow­ance of 10 % rebate of super tax purported to have been provided under clause 4(iv) of Part-II of the First Schedule of the Finance Act, 1974. These objections are common in the first two assessment years. In the assessment order for 1976-77, however, the appellant has questioned the confirmation of disallowance of Rs. 40,000 by the learned Appellate Assistant Commissioner out of the claim of cartage and Commission expenses, which according to the appellant, implies a direction for disallowance of a, higher amount than that originally disallowed by the Income-tax Officer. The three appeals are being disposed of by the same order. 2. The appellant, is engaged in the…

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