1984 (8) TMI 140

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....of by means of this common order. The assessment year is involved in all the four cases is 1977-78. The facts in all the cases are that the assessee did not make any claim in the computation of wealth for deduction as an Industrial under-taking under s. 5(1)(xxxii) of the WT Act, 1957. In the original order passed by the WTO since deduction was not claimed, the WTO also did not allow any deduction....

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....ain, ld. authorised representative for the assessee submitted that CBDT had issued a circular whereby they had intimated very clearly the duty of the ITO who was to administer the Act and has also to inform the assessee that he was entitled to certain relief under the Act which has not been claimed by it and allow the same if they are apparent from the material available. Shri Jain submitted that ....