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J.M. Bhatia, Appellate Assistant ... vs J.M. Shah on 19 September, 1985 cites

Volkart Brothers And Ors. vs Income-Tax Officer, Companies Circle ... on 6 February, 1967

"The Court further felt that the question as to whether the retrospectivity given by the Amending Act would cover cases of completed assessment was itself a debatable question and following the decision of this Court in Volkart Brothers v. Income Tax Officer 82 I.T.R. 50, the Court did not express any opinion on that point but took the view that since it was a debatable question it could not be said to be an error apparent on the face of the record and, therefore, the AAC's order was liable to be quashed. The High Court, therefore, set aside the impugned order of the AAC whereby the rectification had been effected. The Revenue has challenged this view of the High Court before us in this appeal.
Bombay High Court Cites 9 - Cited by 14 - Full Document

M.K. Venkatachalam vs Bombay Dyeing And Manufacturing Co. on 28 April, 1958

(b) the question as to whether the Amending Act applied to assessments which were already completed was, in any event, a debatable question. At the hearing counsel for the assessee conceded that so far as the first ground was concerned the matter was concluded by a decision of this Court in M.K. Venkatachalam, Income-tax Officer v. Bombay Dyeing and Manufacturing Co. Ltd., (34) I.T.R. 143, and therefore, he did not press that ground. He, however, strenuously urged that since the original assessment had been completed long before the Amending Act was passed and since the same had become final as no appeal had been preferred against the order dated June 26, 1970 by either side the Amending Act could not reach or affect such completed assessment and in any event the question whether the Amending Act covered completed assessments or not was debatable question and, therefore, the AAC had no power to rectify his predecessor's order.
Bombay High Court Cites 17 - Cited by 134 - Full Document

Commissioner Of Wealth Tax, Gujarat ... vs Mrs. Arundhati Balkrishna on 25 February, 1970

In doing so the AAC followed the decision of this Court in Commissioner of Wealth-tax v. Arundhati Balkrishna, 77 I.T.R. 505. No further appeal was filed against that decision of the A.A.C. by either side and in a sense the order became final as the period provided for appeal against it was allowed to expire. Section 5(1) (viii) of the Wealth-
Supreme Court of India Cites 12 - Cited by 18 - K S Hegde - Full Document
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