TMI Blog1982 (3) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the Department referring for our answer the following question of law : " On the facts and circumstances of the case, though the assessee had not claimed relief under section 35B of the I.T. Act in the original assessment proceedings, if it is apparent from the record that the assessee was entitled to relief admissible under section 35B of the I.T. Act, can the relief be granted by an orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed in the return. In further appeal before the Tribunal, the argument of the department was that the assessee having omitted to claim the relief under s. 35B in the return, it was not open to it to claim that relief under s. 154 after the assessment was made. This argument was not accepted by the Tribunal. In the opinion of the Tribunal, the jurisdiction to interfere under s. 154 arose when it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oration V. ITO [1980] 124 ITR 55 (All), in support of his submission that as no relief under s. 35B was claimed by the assessee in the return, the mistake in not granting the relief could not be apparent and could not be corrected under s. 154. These cases which were decided by the Allahabad High Court do support the submission of the learned counsel. But, with great respect, we are unable to agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has been highlighted by a circular issued by the CBR. For these reasons, the Gujarat High Court in Chokshi Metal Refinery v. CIT [1977] 107 ITR 63 (Guj), dissented from the view taken by the Allahabad High Court in the aforesaid cases and held that if it is apparent from the record of assessment that the assessee was entitled to a particular relief, the ITO can rectify that mistake under s. 154 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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