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2008] 304 ITR 340 [2008] 173 TAXMAN 370 (ALL) HIGH COURT OF ALLAHABAD Smt. Govinda Devi v. Commissioner of Income-tax* , Gorakhpur VIKRAM NATH, J. CIVIL MISC. WRIT PETITION NO. 439 OF 2004 APRIL 9, 2008 Section 154 of the Income-tax Act, 1961 - Rectification of mistakes - Apparent from records - Assessment year 1991-92 - Assessee had won a lottery, result of which was declared in January, 1992 and prize money was paid to her in February, 1992 - She, in her return for assessment year 1992-93, disclosed receipt of prize money and also paid tax due on it - However, Assessing Officer, under some misconception, thought that receipt of prize money would form part of income for assessment year 1991-92 and, accordingly, he passed an ex parte assessment order for assessment year 1991-92 including amount of prize money won by assessee - Assessing Officer further passed an ex parte penalty order under section 271(1)(c) - Apparently, department had admitted receiving of prize money by assessee in assessment year 1992-93 which assessee had disclosed in her return and also had paid due tax - Whether Assessing Officer had apparently committed an error apparent on face of record while making ex parte assessment order and penalty order for assessment year 1991-92 and, therefore, both orders were liable to be quashed - Held, yes Section 264 of the Income-tax Act, 1961 - Revision - Of other orders - Whether where delay in filing revision was not very substantial and there had been no intention of either avoiding or evading payment of tax by assessee, Commissioner had committed an error in dismissing revision on ground of delay without considering merits of case - Held, yes FACTS The assessee had won a lottery, result of which was declared in January 1992 and prize money was paid to her in February, 1992. She, in her return for the assessment year 1992-93, disclosed receipt of prize money and also paid tax due on it. However, the Assessing Officer, under some misconception, thought that the receipt of prize money would form part of income for the assessment year 1991-92 and he, accordingly, passed an ex parte assessment order for the assessment year 1991-92 including prize money…

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