Bhopal Sugar Industries Ltd v. The Income-Tax Officer, Bhopal

direction is given under s. 8(2), there is not.bing in that provision which prevents rectification of that ordn. i96o ~(;~, ~>~~ By sub-s. (4) of s. 8 of the ln\'cstiga.tion Act, the "· findi11gH recorded by the Commission in cases or points Thr Cnmmi"''"" referred t-0 theri1 are macle final in all aRsessment or 0/ /llcowHo·., reassessment proceedings. The Act has, by sub-s. (2) of "[1]-'"".'· Jrnvau- s. 8 remored.the bar of limitation which arose by cCO>t·Corh•• 00 , 1., nangalvi(' & ~. 2 5 o f I t le ncorue I T ~~ A ct. 1 twas con1petcnt t- icre-I • 0 ... _ fore to the Income I ax Officer to reopen the assess. """" 1. ment proceedings not w ithslll.nding any lapse of time and the prev ions order of assessment did not opPrate as a bar to such reassessment. The High Court was therefore in our judgment right in recording its answers on the three questions submitted by the Com-missioner of Income Tax. In that view, the appPal fails and is dismissed with costs. Appeal dismissed. THE BHOPAL SUGAI{ INDUSTRIE8 LTD. THE J'.'iCOME-TAX. OFFICEH, BHOPAL (8. K. DAS, j\f. HIDAYATULLAH, K. c. DAS GUPTA, J. c. SHAil ANO N. RAJAOOPALA AYYANOAR, J.J.) [)irrcfion.< by superior Tribtmals-If could be refused lo be carried 011t-J>ri11ci'plrs (if adn1inistrafion of justice. The Income-tax Appellate Tribunal in the exercise of its appellate jurisdiction gave certain directions to the respo1•dent. an Income-tax Officer, in connection \\'ith the ascertainment of the market value of sugarcane grown by the appellant at their farm and use<l by them for the manufacture of sugar. Th~ appel-lant asked the Income-tax Officer to give effect to the said order and directions of the Tribunal but was informed that no relief coul<l be given. Thus the Income-tax Officer failed to carry out the directions of the Tribunal. Held, that the refusal to carry out the directions which a superior Tribunal had given in exercise of its appellate powers was in effect a denial of justice and was furthermore destructive of one of the basic principles in the administration of justice r960 based as it is in this country on a hierarchy of courts ; and the result of such refusal would lead to chaos in the administration The Bhopal Sugar of justice. Indil<stries Ltd. CIVIL APPELLATE No. 407 of 1956. JURISDICTION: Civil Appeal The 1n:~me-tax Officer. Bhopal Appeal from the judgment and order dated Febru-ary 14, 1956, of the former Judicial Commissioner's Court, Bhopal, in Misc. Civil Case No. 24'of 1955. Sanat P. Mehta and S. N. Andley, for the appellant. K. N. Rajagopa.l Sastri and D. Gupta, for the respondent. 1960. September 2. The Judgment of the Court was delivered by . S. K. DAS J.-This is an appeal on a certificate s. K. Das J. under Art. 133 of the Constitution. The short ques-tion for decision is. whether the learned Judicial Com-missioner of Bhopal rightly dismissed a petition under Art. 226 of the Constitution made by the Bhopal Sugar Industries, Limited, hereinafter refered to as the appellant company, praying for the issue of an appropriate order or direction in the nature of a writ of mandamus to compel the Income-tax Officer, Bhopal, respondent herein, to carry out certain direc-tions given by the Income-tax Appellate Tribunal, Bombay, to the said officer in an appeal preferred by the appellant company from an order of assessment ma.de against it by the respondent. The relevant facts are these. The appellant com-pany -carries on the business of manufacturing and selling sugar in various grades and quantities. It has its factory at Sehore which was formerly in the Bhopal State and is now situate in the State of Madhya Pradesh. It purchased sugar-cane from local cultivators and also grew its own sugar-cane in farms situate in that State, such sugar-cane being used for its manufacture of sugar. During the year of account ending on Sept9mber 30, 1950, the appellant company purchased 7, 72,217 ma.unds of sugar-cane from local 61 1961 (1) SCR 474-481 (