Law: Income Tax Act, 1922

Section: 33A(2),15B

Law: Business Profits Tax Act, 1947

Section: 4,17(2)

(a) Income tax Act (XI of 1922) ---Ss. 33 A (2) & 15 B and Business Profit Tax Act (XXI of 1947), S. 4, first proviso & S. 17(2) Income tax Assessee enjoying benefit of S. 15 B Held, no occasion for assessee to pay business profit tax. (b) Income tax Act (XI of 1922)---Ss. 33 A(2) & 15 B and Business Profit Tax Act (XXI of 1947), S. 4, first proviso & S. 17(2) Income tax Supreme Court on remand of case to Commissioner of Income tax confining itself to setting aside order made by Commissioner under S. 33 A(2), Income tax Act Order under S. 17(2) of Business Profit Tax Act promised on order under S. 33 A(a) and such order set aside Held, consequential order under S. 17(2) also was to be reopened by Commissioner. (c) Income tax Act (XI of 1922) ------Ss. 33(A)(2) & 15 B and Business Profit Tax Act (XXI of 1947), S. 17(2) Income tax Act Revision of order by Commissioner of Income tax order S. 17(2) of Business Profit Tax Act No prejudice caused to Department by setting aside order after delay of 17 years Lapse of time, held, should not result in denial of justice to petitioner by denying claim for refund of sum which they were not liable to pay Rule that delay may result in dismissal of constitutional petition after all a rule of Procedure. JUDGMENT FAKHRUDDIN G. EBRAHIM, J. The facts giving rise to this petition are that on 25 5 1958, the petitioners were called upon to file their Returns under Business Profit Tax Act, 1947, for the accounting years ending 31 12 1956 and 31 12 1957. The returns were filed, the petitioners were assessed to Business Profit Tax as dealers in Singer Sewing Machines, and the tax was paid. In their income tax returns for the assessment years 1957 58 to 1960 61, the petitioners did not claim benefit under section 15 B of the Income tax Act and they were assessed in the normal course. These assessments were challenged in a revision under section 33 A(2) of the Income tax Act before the Commissioner, Income tax on the ground, inter alia, that the petitioners were entitled to the benefit to section 15 B of the Income tax Act. Simultaneously the petitioners also filed revision under section 17(2) of the Business Profit…

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