GANAPAIAH N K Vs. AGRICULTURAL ITO

JUDGEMENT

(1.) THE petitioner is an assessee under the Mysore Agricultural Income-tax Act, 1957, hereinafter called "that Act". For the assessment year 1967-68, the respondent made an order of assessment on the petitioner on March 11, 1968. While determining the taxable income for the assessment year, certain depreciation allowances on the assets of the petitioner were allowed. THE said order of assessment was rectified by respondent in exercise of the powers vested under section 37 of the Act by his order dated May 28, 1971. THE said order has been challenged in this writ petition on several grounds. One of the grounds was that the petitioner was not afforded an opportunity of being heard before making an order of rectification. THE second ground was that the view of the law taken by the respondent with regard to the allowance of initial depreciation is patenty erroneous.

(2.) THE respondent has filed a counter-affidavit in which it is stated that a notice was issued to the petitioner to appear on February 10, 1971, in response to which the petitioner set a letter requesting for time by 15 days as he had to consult his accountants and that the petitioner did not appear thereafter before the respondent.

(3.) IT is ordered accordingly.