1989 (6) TMI 8

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.... Act, 1957, for the assessment years 1968-69 and 1969-70, the following question of law has been referred to this court : "Whether, on the facts and in the circumstances of the case, the assessee is entitled to exemption under section 5(1)(iv) in the manner claimed by the assessee ?" The facts shortly stated are that in the original assessments for the assessment years 1968-69 and 1969-70, t....

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....an appeal claiming exemption under section 5 (1) (iv) in respect of the house property. The Appellate Assistant Commissioner rejected the claim on the ground that the assessee did not claim the exemption before the Wealth-tax Officer and that the assessee is otherwise not entitled to make a claim in the reassessment proceedings. Before the Tribunal, the assessee had contended on the strength of....

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....edings. In our view, when the assessment is validly reopened, then the entire assessment is at large. Accordingly, the assessee is entitled to claim such exemptions and reliefs which are available to the assessee although, in the original assessment, the assessee might not have claimed such reliefs or exemptions. Reference may be made to the decisions of this court in the case of Sun Engineerin....