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TMI Blog1987 (8) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee, she did not claim any deduction under s. 5(1)(xxxii) of the WT Act. Consequently, the WTO computed the total wealth of the assessee at Rs. 5,07,500 and Rs. 3,22,450 under s. 16(1) of the WT Act. Subsequently the assessee filed a petition under s. 30 of the WT Act claiming a relief under s. 5(1) (xxxii) in respect of the capital in M/s Shree Amar Trading Co. Ambala Cantt. The WTO wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the WTO should have judicially applied his mind to the facts to come to the conclusion that there was a mistake in the record according to which deduction had not been allowed. He, therefore, directed the WTO to allow deduction accordingly. The Revenue has come up in second appeal before us. 4. We have heard the representative is of the parties at length in these appeals. On behalf of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the ITO was bad in law. The present case of the assessee is still worse because in this case there was no appeal against the original order refusing to allow deduction to the assessee. Another authority relied upon was in the case of Anchor Pressings (P) Ltd vs. CIT (1986) 58 CTR (SC) 126 : (1986) 161 ITR 159 (SC). In this case again it was held that there should be material to support the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liefs even if they had not been claimed in the return and the assessee who was a lady should not be deprived of her legitimate rights due to her inadvertence. 6. After carefully considering all the facts and circumstances of the case, we are of the opinion that so far as the order of the WTO refusing to rectify his previous order is concerned, it cannot be said to suffer from any mistake apparen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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