Law: Income Tax Act, 1922

Section: 23-A, 35

Income-tax-Rectification-Order under section 23-A--Whether can be rectified under section 35-Indian Income-tax Act, 1922, v.. 23-A & 35. An Income-tax Officer has no jurisdiction to rectify under section 35 of the Indian Income-tax Act, 1922, an order passed by him under section 23-A. An order of rectification under sec tion 35 can be made where the charge is created by the statute and not by an order made by the Income-tax Officer.                                                                                                                          JUDGMENT JAGDISH SAHAI, J.-In these four connected writ petitions the same question of law arises and for that reason they are being disposed of by this common judgment. Writ Petitions Nos. 3251 of 1968 and 3252 of 1968 have been filed by M/s. J. K. Commercial Corporation Ltd. The first writ petition is in connection with the assessment year 1955-56 and the second one relates to the year 1956-57. Writ Petitions Nos. 3253 of 1968 and 3254 of 1968 have been filed by M/s. J. K. Synthetics Ltd. The first one relates to the year 1955-56 and the second one relates to the year 1956-57. The petitioners were assessed in respect of the years mentioned above by the Income-tax Officer. Subsequent to the assessment, the Income-tax Officer concerned started proceedings under section 23-A of the Income-tax Act, 1922, against the petitioners and passed an order under that section. However, later on, under section 35 of the Act he wanted to rectify the order passed under section 23-A. The petitioners objected on the ground that an order passed…