https://www.taxtmi.com/caselaws?id=285928 Relief under section 25(4) was contingent on the assessee making a claim before the Income-tax Officer, because the officer had to carry out the corresponding assessment adjustment and refund process. The statutory scheme treated the relief as an option for the assessee, and section 25(5) imposed a one-year time limit for exercising that option. A claim made after that period was not maintainable merely because the officer already knew the relevant facts or could have alerted the assessee to the remedy. The belated claim was therefore rejected as time-barred. en-us Tue, 12 Nov 1957 00:00:00 +0530 Mon, 03 Feb 2020 16:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285928 Relief under section 25(4) was contingent on the assessee making a claim before the Income-tax Officer, because the officer had to carry out the corresponding assessment adjustment and refund process. The statutory scheme treated the relief as an option for the assessee, and section 25(5) imposed a one-year time limit for exercising that option. A claim made after that period was not maintainable merely because the officer already knew the relevant facts or could have alerted the assessee to the remedy. The belated claim was therefore rejected as time-barred. Case-Laws Income Tax Tue, 12 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285928