Commissioner of Income-tax Vs. Dhampur Sugar Mills Co. Ltd. - Court Judgment

Excerpt:
- u.p. zamindari abolition & lands reforms act, 1951 [act no. 1/1951]. section 3(4) & u.p. land revenue act, (3 of 1901). sections 14-a (3) & 14; [s.rafat alam, r.k.agarwal & ashok bhushan, jj] expression collector- held, it includes additional collector. powers and functions of collector can be exercised by additional collector under section 198(4) of 1950 act, provided he has been so directed by collector of the district. [1996 aihc 3628 overruled]......passed under section 144b on or before 1-6-1988. further, that part of the order which was not subject matter of appeal could also be revised.ratio:order under section 144b could be revised, which was passed on or before 1-6-1988. further that part of the order which was not subject matter of appeal could also be revised as the same was not merged in order passed by cit(a).case law analysis:followed : cit v. shm arbuda mills ltd. (19981231 itr 50 (sc); cit v. jaykumar b. patil (1999) 236 itr 469 (sc); cit v. mefisana district cooperative milk producers union ltd. (2003) 263 itr 645 (guj); cit v. span international (2004) 270 itr 538 (all), t. n. civil supplies corporation ltd. v. cit (2003) 260 itr 82 (sc), decision:in revenue's favour.4assessment year:1976-77cases referred:cit v......

Judgment:
ORDER

Order passed under section 144B

Catch Note:

In view of amendment of clauses (a) and (c) of Explanation to section 263, with effect from 1-6-1988 the CIT could revise an assessment order passed under section 144B on or before 1-6-1988. Further, that part of the order which was not subject matter of appeal could also be revised.

Ratio:

Order under section 144B could be revised, which was passed on or before 1-6-1988. Further that part of the order which was not subject matter of appeal could also be revised as the same was not merged in order passed by CIT(A).

Case Law Analysis:

Followed : CIT v. Shm Arbuda Mills Ltd. (19981231 ITR 50 (SC); CIT v. Jaykumar B. Patil (1999) 236 ITR 469 (SC); CIT v. Mefisana District Cooperative Milk Producers Union Ltd. (2003) 263 ITR 645 (Guj); CIT v. Span International (2004) 270 ITR 538 (All), T. N. Civil Supplies Corporation Ltd. v. CIT (2003) 260 ITR 82 (SC),

Decision:

In revenue's favour.4

Assessment Year:

1976-77

Cases Referred:

CIT v. Camco Colour Co. (2002) 254 ITR 565 (Bom) and Commr. of Customs v. Indian Oil Corporation Ltd. (2004) 2 RC 586

Income Tax Act, 1961 Section 263

Income Tax Act, 1961 Section 144B