COMMISSIONER OF INCOME TAX Vs. RAJDHANI WINE TRADERS

JUDGEMENT

(1.) In this reference filed under Section 256(1) of the Income Tax Act, 1961 (for short "the Act"), at the instance of the revenue, pertaining to the assessment year 1984-85, the following question of law has been referred for the opinion of this Court:

(2.) The aforesaid question has come to be referred in the following background:

(3.) The Assessee carried appeal. It was contended on behalf of the Assessee that matter did not fall within the scope of Section 154 of the Act as the non-inclusion of the amount in question at the time of filing original assessment could not be said to be a mistake apparent from the record. The Assessee further submitted that a sum of Rs. 62,000 was paid by cheque on 30-4-1984 to the sales-tax authorities whereas further amount of Rs. 41,692 was paid in cash on 14-5-1984, i.e. the entire amount which represented the sales-tax liability for the last quarter, was discharged within the time allowed under the sales-tax law. In support of its submission, reliance was placed on Srikakollu Subba Rao and Go. and Ors. v. Union of India, 1988 173 ITR 708.