Circular - exemption benefit, Income Tax

[gurmukh kotwani]

Can someone provide number and date of an old income tax circular permitting assessing officer to give benefit of exemptions and deduections to assesse not claimed by him in return but to which he is otherwise entitled.

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[D K.KOTHARI]

CIRCULAR nO. 14 (xl-35) DT. 11.04.1955. BUT RAIRELY PRACTICED AND FOLLOWED BY A.O. NOW IN VIEW OF SC DECISION IN CASE OF GOIETZ INDIA, THE ASSESSEE HAS TO BE CAREFUL TO MAKE ALL CLAIMS IN RETURN OR REVISED RETURN. ANY CLAIM BY LETTER SHALL NOT BE PERMITTED BY AO.