https://www.taxtmi.com/caselaws?id=28727 The High Court of Madhya Pradesh ruled that relief under section 35B of the Income Tax Act can be granted through rectification under section 154, even if not initially claimed in the assessment proceedings. The Court emphasized that the Income Tax Officer's jurisdiction under section 154 extends to the entire assessment record, not just the return, and supported the view that if an assessee is entitled to relief, it can be rectified under section 154. The Court rejected the argument that the entitlement to relief must be apparent from the record, stating that it should be determined based on the assumption that the assessee was entitled to the relief. en-us Mon, 15 Mar 1982 00:00:00 +0530 Thu, 25 Feb 2010 11:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28727 The High Court of Madhya Pradesh ruled that relief under section 35B of the Income Tax Act can be granted through rectification under section 154, even if not initially claimed in the assessment proceedings. The Court emphasized that the Income Tax Officer's jurisdiction under section 154 extends to the entire assessment record, not just the return, and supported the view that if an assessee is entitled to relief, it can be rectified under section 154. The Court rejected the argument that the entitlement to relief must be apparent from the record, stating that it should be determined based on the assumption that the assessee was entitled to the relief. Case-Laws Income Tax Mon, 15 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28727