TaxTMI 
TaxTMI 
1974 (2) TMI 22
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...., 1961, the Income-tax Appellate Tribunal, Delhi Bench ' C ', has submitted this statement of the case with the following question of law for our opinion : " Whether, on the facts and in the circumstances, of the case, the Tribunal was right in holding that the case would not come within the ambit of the provisions of section 154 of the Act of 1961, with regard to granting of rebate under secti....
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....and, as such, there was a mistake apparent on the face of the record, which should be rectified. The Income- tax Officer rejected the application on the ground that the assessee had not made any claim in his return with respect to the rebate and, therefore, there could be no question of rectifying a mistake on the face of the record. When the matter went before the Appellate Assistant Commissioner....
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.... our opinion. Now, in the form prescribed for the submission of the income-tax return, there is a column in which the assessee has to make a claim in respect of relief claimed by him under section 84 of the Act. This column was scored out by the assessee. The position that the assessee had made no claim for rebate under section 84 of the Act in his return was conceded by him before the Appellat....
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....e allowed to an assessee only if a claim is made in that behalf in the return filed by him and in the absence of such a claim if the Income-tax Officer does not allow rebate it cannot be said that there is any mistake apparent on the face of the record which the Income-tax Officer can be asked to rectify later on. In that case also the assessee had not made a claim in the return for rebate under s....