Law: Income Tax Act, 1922

Section: 35

Law: Constitution of India

Section: 226

Income-tax -Rectification--Limitation -Power of High Court to issue writ directing rectification after expiry of 4 years-Indian Income-tax Act, 1922, S. 35-Constitution of India, Art. 226, A mandamus will lie to compel the performance of a public duty by a public officer although the time prescribed by statute for the performance of it has passed. In the assessment of the petitioner's income for the assess ment year 1952-53, a sum of Rs. 21,291 was included as his share income from a firm, subject to rectification under section 35 of the Act after the assessment of the firm was completed. The firm's income was assessed in 1956 and the assessee's share income therein was found to be only Rs. 9,678. The assessee applied for rectification of his assessment, in the light of his share in the firm's income as finally determined, to several income-tax authorities from December 1959, and, being unsuccessful, applied to the High Court ultimately in 1967 for a writ to compel the Income-tax Officer to rectify his assessment. On behalf of the revenue it was contended that, as the period of 4 years prescribed for rectification by section 35(1) had expired in 1960, a writ to enforce rectification cannot be issued: Held, that it was the duty of the Income-tax Officer under section 35 to make the rectification anti, as he had failed to do so, the High Court had power to issue a writ directing the Income-tax Officer to make a rectification even though the period of 4 years fixed in section 35 had expired. All India Groundnut Syndicate v. Commissioner of Income-tax (1954) 25 I T R 90; Commissioner of Income-tax v. Duncan Brothers & Co. (1955) 28 I T R 427; Kadirvel Nadar v. State of Madras (1962) 46 I T R 251; Rajagopala Chettiar v. 4th Income tax Officer (1968) 67 I T R 210 and Rex v. Hanley (1912) 3 K B 518 ref. JUDGMENT V. G. OAK, C. J.-These three connected petitions under Article 226 of the Constitution arise out of three connected pro ceedings for rectification under section 35 of the Indian Income tax Act, 1922 (hereinafter referred to as the Act). The facts of the three cases are similar. They raise common questions of law. It will, therefore, be…