https://www.taxtmi.com/caselaws?id=39697 The High Court of ALLAHABAD held that rectification under section 154 of the Income-tax Act was not applicable in a case where a partner in a firm did not claim rebate under section 84 in the income tax return. The court affirmed that relief under section 84 could only be granted if claimed in the return, and the absence of such claim precluded rectification under section 154. The judgment emphasized the importance of complying with procedural requirements for claiming tax benefits under the Income-tax Act, ruling in favor of the department and awarding costs to the Commissioner of Income-tax. en-us Thu, 07 Feb 1974 00:00:00 +0530 Mon, 19 Apr 2010 17:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39697 The High Court of ALLAHABAD held that rectification under section 154 of the Income-tax Act was not applicable in a case where a partner in a firm did not claim rebate under section 84 in the income tax return. The court affirmed that relief under section 84 could only be granted if claimed in the return, and the absence of such claim precluded rectification under section 154. The judgment emphasized the importance of complying with procedural requirements for claiming tax benefits under the Income-tax Act, ruling in favor of the department and awarding costs to the Commissioner of Income-tax. Case-Laws Income Tax Thu, 07 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39697