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N. T. NIRALE (ADVOCATE)     18 March 2011

Action for making mistake under taxation law

The Income tax oficer commits some mistake in assessing the income. later on corrective action is take by the Commissioner. Can departmental action for under assessemnt lies agaisnt the officer? There is some SC decison on the point that, if error is committed under special law, which provides for corrective remady, then the departmental action can not be taken where action is provided in the special law it self.  caon any one throw some light on the point ? can any one give the citation for the SC decsion on the point [may be in case of Zunzarrao and other or some one like that, not remembering now].



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 3 Replies

CA VK Dwivedi (Job)     18 March 2011

Dear Mr.Nirale,

Could you please elaborate " error is committed under special law".

N. T. NIRALE (ADVOCATE)     19 March 2011

Error committed under special law,

means while levying income, surcharge remained to be levied.

-ntn

CA VK Dwivedi (Job)     21 March 2011

If any error commited by ITO which is prejudicial to the interest o Revenu of Gevernment, the CIT u/s 263 has power to ask ITO for rectification.

Case you are asking may be: Malabar indstril Co.Ltd. Vs CIT, 2000,109 Taxman 66 SC.

If you are talking aobut error commited by Assess then U/s 154 the ITO has power to correct the mistake which is apparent and can be seen without application of mind, logic, provision of the act.

VK.Dwivedi


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