Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1982 (3) TMI 16 - MADHYA PRADESH HIGH COURT
Extract:
.......t from the record that the assessee was entitled to relief admissible under section 35B, that relief can be granted to him by an order under section 154 by rectifying the assessment even though relief under that section had not been claimed by the assessee in the original assessment proceedings. There will be no order as to costs of this reference.