Law: Income Tax Act, 1922

Section: 15,I5B,15B,33A

(a) Income-tax Act (XI of 1922), S. I5-B-Exemption being departure from generality of taxation-Claim must be proved by asessee. The burden of discovering the existence of adequate circumstances attracting the relief and of granting it to an assessee cannot be placed on the assessing authorities. Exemptions being departures from the generality of taxation, they are to be claimed and proved by the assessees. (b) Income-tax Act (XI of 1922), S. 15-B-Exemption claimed n writ-Exercise of extraordinary jurisdiction-Not called for even here relief ought to be granted on ascertainment of facts-Court cannot assume functions of Income-tax Authorities. (c) Income-tax-Practice-Relief not claimed in return filed by assessee-Ignorance, no excuse. (d) Income-tax Act (XI of 1922), S. 33-A-Revision applica­tion-Commissioner may dispose of with or without invitation of assessee-[In re : Trustees of Tribune Trust (1939) 7 1 T R 415 rel.]. (e) Income-tax-Practice-Point not adjudicated upon by lower authority-Argument not reconcilable with facts on record-Not to be entertained. Paul Couvreur v. M. G. Shapiro P L D 1947 P C 360 fol. JUDGMENT QADEERUDDIN AHMAD, J.--The petitioner, namely, the Singer Sewing Machine Company has questioned the legality of the order of the Commissioner of Income-tax, Karachi, dated the 30th of May 1963, and the assessments of its income to income-tax In respect of four years beginning from 1957-58 to 1960-61. Its grievance is that Rs: 7,22,996 have been received from it in excess of the amount that was legally due and that its revision application made under section 33A(2) of the Income-tax Act has been rejected illegally by the Commissioner of Income-tax. 2. The brief facts are that the petitioner has been importing Singer Sewing Machines and selling them in this country for a long number of years. In 1956, it changed the method of its business by importing the parts of the machines and assembling them there. In spite of this change, it was assessed to sales-tax as an 'importer'. The last assessment to sales-tax as such was made in 1956, after which year it continued to pay sales-tax on that basis up to 1961. In June 1961, assessment of sales-tax was…

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