Weighted deduction under section 35B failed where no specific claim or supporting evidence was produced before the tax authorities.

Weighted deduction under section 35B was denied because the assessee had not raised a specific claim before the assessing authority and produced no documentary or oral material to show that any identified expenditure fell within the relevant sub-clauses. The revisional authority was found to have acted within section 264 and to have given full opportunity of hearing, so there was no breach of natural justice. On the material before the authorities, the claim was unsustainable and the writ petition challenging the revisional order was dismissed.

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Issues: Whether the assessee was entitled to weighted deduction under section 35B of the Income-tax Act, 1961 despite not having made a specific claim or produced supporting evidence before the assessing or revisional authority, and whether the revisional order rejecting the claim suffered from illegality or violation of natural justice.

Analysis: The claim for weighted deduction under section 35B was not raised before the Income-tax Officer and was not substantiated by documentary or oral evidence before the revisional authority. The benefit under section 35B was available only in respect of specific items covered by the relevant sub-clauses, but no particular expenditure was identified as falling within those clauses. The revisional authority had afforded full opportunity of hearing and acted within the scope of section 264 of the Income-tax Act, 1961 in accordance with the rules of natural justice.

Conclusion: The assessee was not entitled to weighted deduction on the material placed before the authorities, and the writ petition challenging the revisional order was dismissed.

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