Case Law Details
Case Name : M. K. Venkatachalaivi, I.T.O and Another Vs Bombay Dyeing and Mfg. Co., Ltd. (Supreme Court of India)
Appeal Number : 1958 AIR 875, 1959 SCR 703
Date of Judgement/Order : 28/04/1958
Related Assessment Year :
Courts :
Supreme Court of India
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Held, that the Income-tax Officer was justified in exercising his powers under s. 35 and rectifying the mistake. As a result of, the legal fiction about the retrospective operation of the Amendment Act, the subsequently inserted proviso must be read as. forming part of s. 18-A(5) of the principal Act as from April 1, 1952, and consequently the order of the income-tax Officer dated October 9, 1952, was inconsistent with the provisions of the proviso, and suffered from a mistake apparent from the record.
Supreme Court of India
M. K. VENKATACHALAIVI, I. T. O. AND ANOTHER
Vs.
BOMBAY DYEING AND MFG. CO., LTD.
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