S T VELU Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a petition seeking the quashing of an order of the Income-tax Officer, dated February 24, 1956, by which the assessment of the petitioner was revised under section 35 of the Income Tax Act, 1961.

(2.) THE petitioner was a non-resident and for the assessment year 1951-52, an order was passed computing his income at Rs. 11, 703 and levying income-tax at the rate appropriate to an assessee who had not opted under section 17(1) of the Act. THE sum due in respect of the tax was ascertained as Rs. 2, 562-8-0 and notice of demand under section 29 was issued and the same was duly paid.

(3.) THERE is no dispute that if the assessee was a non-resident who had not exercised the option under section 17(1) (which was the situation of the petitioner) super-tax at the rate charged in the order dated February 24, 1956, and the surcharge thereon ought really to have been added under the provisions of the Indian Income Tax Act, 1961, as it stood in the relevant assessment year.