Allahabad Court September 1976 Judgments

V.P. Misra and ors. Vs. Commissioner of Income-tax and ors.

Court: Allahabad

Reported in: [1977]110ITR25(All)

C.S.P. Singh, J. 1. The petitioners in this case are the heirs of late Bandit K.L. Misra. Wealth-tax assessments for the years 1962-63 to 1967-68 and 1969-70 to 1970-71 were made against the deceased. After these assessments an application for rectification was made before the Wealth-tax Officer. The rectification application was partly allowed by an order dated January 22, 1974. Thereafter, an application was filed under Section 25 of the Wealth-tax Act before the Commissioner. It is alleged in the petition that the orders of rectification were not .served on the deceased personally. It was later, however, discovered that the clerk of the deceased had misplaced them. An application for certified copy of the order was made on October 18, 1974, and the certified copy of the order was received on May 29, 1975. The revisions were filed on June 24, 1975. They have been dismissed by the Commissioner by order dated July 25, 1975, as being time-barred. The reason given for the alleged delay i...