LexANCHOR PRESSINGS (P) LTD. versus COMMISSIONER OF INCOME TAX, U.P. & ORS.
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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 proceedings or at the appeal stage subse- quently made an application to the Income-tax Officer under s. 154 praying for rectification of the assessment order by grant of relief under s. 84, which was rejected. The revision sought before the Commissioner also failed. The writ petition filed before the High Court having been dismis- . G ~ sed, the appeal by special leave was preferred. It was contended: (I) that an obligation was imposed on the Income-tax Officer by the statute to grant relief which could not be refused merely because the appellant had omitted to claim the same, and (2) that the record of the super profits tax assessment containing the material, which lay before the H 224 SUPREME COURT REPORTS [1986] 3 S.C.R. A Income-tax Officer, must be regarded as an integral part of the record J"!' of the income-tax assessment for granting relief under s. 84. B Dismissing the appeal, the Court, HELD: Rectification i:ould only be justified 1 on the ground of a mistake apparent from the record. If the record did not contain any material, it could not be said that the Income-tax Officer had commit- ted a mistake in omitting to grant relief under s. 84. [227C-D] Although the jurisdiction under s. 154 to rectify any mistake ap- parent from the record is wider than that provided under r. I of Order C XLVII of the Code of Civil Procedure to rectify an error apparent on the face of the record, nonetheless there must be material to support the claim to relief under s. 84, and unless such material can be referred to, no grievance can be made if the Income-tax Officer refuses to rectify the assessment and refuses relief under s. 84. [227D-FJ D E F G There is a close relationship between the Super Profits Tax Act and the Income Tax Act, and any change in the assessment made under the latter has its consequential impact on the assessment made under the former. The converse is equally true, especially in view of s. 20(2) of the Super Profits Tax Act which provides that all the information con- tained in any statement or return made or furnished under the provi- sions of that Act or obtained or collected for the purpose of that Act may be used for the purpose of the Income Tax Act. Therefore, if the record of the super profits tai< assessment contains material pertaining to the claim under s. 84 of the Income-tax Act, such material can be considered by the Income-tax Officer for the purpose of granting relief under s. 84 in the income-tax assessment. [228D-G] In the instant case, the appellant has failed to show that all the material required for satisfying the conditions requisite for the grant of relief under s. 84 existed on the super profits tax record at the time when the income-tax assessment was completed. Therefore, it cannot be said that in omitting to grant relief under s. 84 when making the assess- ment order, the Income-tax Officer committed a mistake apparent from the record. [229C-D] Subhash Chandra Sarvesh Kumar v. Commissioner of Income-- tax and Another, [ 1981] 132 I. T.R. 619 and Income-tax Officer, Alwaye H v. Asok Textiles Ltd., [1961141 I.T.R. 732, referred to. / \ l ) ANCHOR PRESSINGS v. C.I.T. [PATHAK, J.J 225 CIVIL APPELLATE JURISDICTION: Civil Appeal No. 1700 A (NT) of 19
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