RAJAGOPALA AYYANGAR, J.

M.C.T.M. Corporation Private Ltd., the petitioner before us, was incorporated as a private limited liability company in Pudukottai State. The Income-tax Officer of Pudukottai assessed the petitioner for the assessment year 1951-52 on the basis of a total income of Rs. 3, 66, 260 and issued a demand for the appropriate tax due. This order was passed on March 31, 1954. The validity of this assessment or demand is not now in controversy. Subsequently by a communication dated March 13, 1956, the Income-tax Officer issued notice to the petitioner under section 35 of the Act to show cause why this assessment should not be rectified by the addition of a further sum of Rs. 15, 104-2-0 to the tax as ascertained by order dated March 31, 1954, the addition being stated to be interest chargeable under section 18A(8) of the Income-tax Act, which by mistake had been omitted to be included. The petitioner objected to the proposed rectification on several grounds to the details of which we shall refer presently. But these objections were overruled and a sum of Rs. 10, 591-3-0, this representing the correct figure for interest, was added to the tax demand by an or