ANCHOR PRESSINGS (P) LTD. vs. COMMISSIONER OF INCOME TAX, U.P. & ORS.

CIVIL APPEAL No. 1700/1974Supreme Court[1986] 3 S.C.R. 22316 July 1986Bench: 2 JudgesAuthor: R.S. PATHAK, SABYASACHI MUKHERJI A ANCHOR PRESSINGS7 pages
AI SummaryDismissed

What did the Supreme Court hold?

The Tribunal held that rectification under Section 154 is justified only on the ground of a mistake apparent from the record. If the record lacks material to support a claim for relief under Section 84, the Income-tax Officer cannot be considered to have committed a mistake by omitting to grant it. While the jurisdiction under Section 154 is wider than that under Order XLVII, Rule 1 of the Code of Civil Procedure, there must be supporting material for the claim. The Tribunal acknowledged a close relationship between the Super Profits Tax Act and the Income Tax Act, and that information from the Super Profits Tax record could be used for income-tax purposes if it pertained to the Section 84 claim. However, in this case, the appellant failed to demonstrate that all the necessary material for satisfying the conditions for Section 84 relief existed on the Super Profits Tax record at the time of the income-tax assessment. Therefore, the omission to grant relief was not a mistake apparent from the record. The appeal was dismissed.

What were the facts?

The appellant, Anchor Pressings (P) Ltd., filed its income tax return for assessment year 1963-64 and was assessed on March 12, 1968. The assessee did not claim rebate under Section 84 of the Income-tax Act, 1961, during assessment or appeal. Subsequently, on August 20, 1969, the assessee applied under Section 154 for rectification to grant Section 84 relief, which was rejected by the Income Tax Officer. A revision before the Commissioner of Income-tax also failed. The High Court dismissed the subsequent writ petition, leading to the present appeal by special leave. The Super Profits Tax Act, 1963, was also relevant to the assessment.

What were the issues?

1. Whether the Income-tax Officer was statutorily obligated to grant relief under Section 84 of the Income-tax Act, 1961, even if the assessee had omitted to claim it during assessment or appeal proceedings? (Question of law) 2. Whether the record of the Super Profits Tax assessment, containing relevant material, should be considered an integral part of the income-tax assessment record for the purpose of granting relief under Section 84? (Question of mixed law and fact) Assessee's Contentions: 1. The statute imposed an obligation on the Income-tax Officer to grant relief under Section 84, which could not be refused solely due to the assessee's omission to claim it. 2. The Super Profits Tax assessment record, available to the Income-tax Officer, should be treated as part of the income-tax assessment record for granting Section 84 relief. Revenue's Contentions: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 154,Section 84,Section 20(2),Section 104,Section 105

AI-generated summary — verify with the full judgment below

Cited by 49 judgments on BharatTax

See all citing judgments →

Counted from the text of the judgments hosted here. Most recent first.

91' A ANCHOR PRESSINGS (P) LTD. v. COMMISSIQNER OF INCOME TAX, U.P. & ORS. B ,_ JULY 16, 1986 [ R.S.PATHAKAND SABYASACHIMUKHARJI,JJ.] \_ Income-tax Act, 1961, s. 154 read with s. 84--Rectification of assessment-Precise factual material to support the claim for relief- c Necessity for. ,__ Super Profits Tax Act, 1963-Assessment record-Whether could be regarded as integral part of the record of income-tax assessment.

Section 84 (now redesignated as s. SOJ) of the Income-tax Act, D 1961 as it stood at the relevant time, provided that income-tax would not be payable by an assessee on so much of the profits and gains derived from an industrial undertaking to which the section applied as f did not exceed six per cent per annum on the capital employed in such undertaking computed in the prescribed manner. Several conditions E laid down therein had to be satisfied before the grant of relief could be considered. Section 154 empowers the Income-tax Officer to rectify any mistake apparent from the record and for that purpose to amend an assessment order. )

The appellant who did not make a claim for rebate under s. 84 F """'· either during the assessment procee

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →