VXL INDIA LIMITED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS special civil application is to quash the order dated May 27, 1982, passed by the Income -tax Officer, Jamnagar. In and by the said order, the Income -tax Officer, while granting change in the previous year, as per section 3 of the Income -tax Act, 1961 (hereinafter referred to as 'the Act'), imposed certain conditions. The condition which is impugned in this petition is condition No. 2(i) set out in the order of the Income -tax Officer and it reads as under :

(2.) NO doubt, the prayer in the special civil application is wider in its scope; but Mr. Kaji, learned counsel appearing for the petitioner, restricts his relief for the purpose of quashing the order of the Income -tax Officer to the following extent only :

(3.) ORIGINALLY , the previous year of the assessee under the Income -tax Act was ending on March 31 of every succeeding year. This position continued up to the assessment year 1982 -83. On May 4, 1982, the assessee applied for a change of the previous year which was from April to March, to July to June. Hence, according to the assessee, the year will end not on March 31, 1983, but on June 30, 1983. Naturally, the period for assessment will be 15 months for the said year, i.e., the year 1982 -83. On May 27, 1982, the Income -tax Officer permitted the change of the accounting year by his order, a portion whereof we have extracted hereinabove. Since the objection is raised in respect of condition No. 2(i) only in the said order, we have not extracted paragraph 2(ii) of the said order.