https://www.taxtmi.com/caselaws?id=9063 Development rebate under the Indian Income-tax Act, 1922 depended on satisfaction of the statutory proviso, including the condition that the machinery not be sold to a person other than the Government within the prescribed period. Where the sale within that period was already admitted at the time of assessment, the assessee was not entitled to the rebate at all. Section 35(11), which addresses rectification after an allowance has been made, was not meant to compel the assessing officer to grant a rebate in conscious breach of the condition and then withdraw it later, particularly where limitation could bar rectification. en-us Tue, 16 Jan 1973 00:00:00 +0530 Fri, 19 Jun 2009 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9063 Development rebate under the Indian Income-tax Act, 1922 depended on satisfaction of the statutory proviso, including the condition that the machinery not be sold to a person other than the Government within the prescribed period. Where the sale within that period was already admitted at the time of assessment, the assessee was not entitled to the rebate at all. Section 35(11), which addresses rectification after an allowance has been made, was not meant to compel the assessing officer to grant a rebate in conscious breach of the condition and then withdraw it later, particularly where limitation could bar rectification. Case-Laws Income Tax Tue, 16 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9063