Law: Income Tax Act, 1961

Section: 154,254,256

Income-tax-----Reference---Appeal to Appellate Tribunal---Rectification of mistakes--¬Order of rectification deleting particular income from assessment following decision of High Court--- Second order of rectification again including such income in assessment--- Second order whether valid was a question of law--¬Indian Income Tax Act, 1961, Ss. 154, 254 & 256. The assessee was assessed to income-tax in the status of an individual. Her husband, C, expired on December 23, 1967, leaving behind certain properties. The assessee was one of the heirs of the said C. In the assessment for the assessment years 1969-70, 1970-71, 1971-72 and 1974-75, the Income-tax Officer included 1/3rd of the income of the properties left behind by the late C in the income of the assessee on the ground that it represented her share in the said income. The addition was confirmed on appeal. A similar addition was made to the income of the assessee in respect of the assessment years 1968-69 and 1972-73. This addition was, however, deleted by the Tribunal on appeal. Thereupon the Commissioner of Income-tax referred the matter to the High Court. The High Court passed the order on January 13, 1984, holding that the share income of the assessee in the property of the late C could not be included in her individual assessment as the total income of C's property was being assessed in the hands of the accountable person. On the basis of the aforesaid order of this Court dated January 13, 1984, the Income-tax Officer in exercise of his powers of rectification under section 154 of the Income Tax Act, 1961, rectified the aforesaid orders of assessment and deleted the said share income from the income of the assessee and reduced the demand accordingly. The same Income-tax Officer again rectified the order under section 154 of the Act and included the said share in the income of the assessee and, thus, revised the assessments accordingly. The Commissioner of Income-tax (Appeals) set aside the second order of rectification but the Tribunal sustained it. On an application to direct reference: Held, that the question whether the Tribunal was correct in law in reversing the order of the Commissioner 6f…

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