TMI Blog1986 (7) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the judgment and order of the High Court of Allahabad dismissing a writ petition filed by the appellant. The appellant is a private limited company carrying on the business of the manufacture and sale of locks used in suit cases. It filed a return of its income for the assessment year 1963-64 and was assessed to income-tax by an assessment order dated March 12, 1968. No claim was made by the assessee for rebate under section 84 of the Income-tax Act, 1961. There was an appeal by the assessee to the Appellate Assistant Commissioner of Income-tax but no claim was made for rebate at that stage either. Subsequently, on August 20, 1969, the appellant made an application under section 154 of the Income-tax Act praying for rectification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent from the record merely because no claim to relief under section 84 had been made by the appellant before the Income-tax Officer during the assessment proceedings. It is contended that an obligation was imposed on the Income-tax Officer by the statute to grant such relief and it could not be refused merely because the appellant had omitted to claim the relief. While we believe the appellant is right in his contention, we do not think that the mere existence of such an obligation on the Income-tax Officer is sufficient. Before the Income-tax Officer can grant relief, there must be clear data in the assessment record sufficient to enable him to consider whether the relief should be granted. In the absence of such material, no fault can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Allahabad High Court quashed an order of the Commissioner of Income-tax rejecting revision applications for the grant of relief under section 80J and section 80HH of the Income-tax Act on the ground that the Commissioner should have considered whether there was material on the record to sustain the claim of the assessee to relief and the fact that the claim was not made formally in the return or during the pendency of the assessment proceedings before the Income-tax Officer should not have prevented the Commissioner from considering whether the assessee was entitled to relief. That was a case where the assessee complained in the writ petition that it lay within the jurisdiction of the Commissioner to entertain the claim of the assessee e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contends that the record of the super profits tax assessment must be regarded as an integral part of the record of the income-tax assessment and, therefore, it must be inferred that the material necessary for granting relief under section 84 in the income-tax assessment lay before the Income-tax Officer. The Super Profits Tax Act, 1963, was enacted to impose a special tax on certain companies. The tax is charged on the excess of the chargeable profits of a company over the standard deduction and the " chargeable profits ", according to the definition in clause (5) of section 2 of that Act, means the total income of an assessee computed under the Income-tax Act, 1961, adjusted in accordance with the provisions of the First Schedule. In m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or return made or furnished under the provisions of the Super Profits Tax Act or obtained or collected for the purposes of that Act may be used for the purposes of the Income-tax Act. To the extent that information contained in the super profits tax record is employed for the purpose of the income-tax proceeding, it cannot be doubted that the super profits tax record becomes part of the income-tax record. It is apparent that if the record of the super profits tax assessment contains material pertaining to the claim under section 84 of the Income-tax Act, such material can be considered by the Income-tax Officer for the purpose of granting relief under section 84 in the income-tax assessment. In that sense and to that degree, learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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