Law:

Section:

Section 249, read with section 250, of the Income-tax Act, 1961 [corresponding to section 30(2), read with section 31, of the Indian Income-tax Act, 1922] - Commissioner (Appeals) - Form of appeal and limitation - Whether in absence of any order passed admitting appeal and fixing a day and place for hearing of appeal as required by section 31(1) of 1922 Act, order of AAC refusing to admit appeal in exercise of his discretion under last part of section 30(2) of 1922 Act is an order under section 30(2) of 1922 Act and not an order under section 31 of 1922 Act - Held, yes Section 156, read with section 155, of the Income-tax Act, 1961 [corresponding to section 29, read with section, 35 of the Indian Income-tax Act, 1922] - Notice of demand - Whether where figures of an assessment are corrected under section 35(4) of 1922 Act without having effect of enhancing assessment or reducing a refund and a corrected notice of demand is issued, such a notice of demand does not amount to notice of demand under section 29 of 1922 Act and does not confer a right of appeal on assessee from date of its receipt - Held, yes FACTS The assessee was issued a notice of demand on 20-7-1946 requiring it to pay Rs. 9,586 as income-tax. The assessee had a period of thirty days to file an appeal before the AAC, that is, the an appeal could be filed up to 23-8-1946. There were, however, certain obvious errors in the order of the ITO and thus, the assessee made an application under section 35 for rectification of the mistakes. The ITO considered the objections and on 30-8-1946, the demand was reduced from Rs. 9,586 to Rs. 122-2-0. While that matter was pending before the ITO the assessee filed an appeal dated 24-8-1946, which was received by the AAC on 9-9-1946. As the memorandum of appeal was not accompanied by the notice of demand as required by rule 21 of the Income-tax rules and the form prescribed thereunder it was ordered to be returned on the same day. On 19-9-1946, the assessee filed the order under section 35 dated 30-8-1946, as the notice of demand. The AAC held that the appeal was barred by time. He refused to condone the delay and rejected the memorandum of appeal on 29-9-1946.…

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