numberclaim was made by the assessee for rebate under s. 84 of the income tax act 1961.
a revision application moved by the appellant before the commissioner of income tax was also rejected on march 6 1972.
subsequently on august 20 1969 the appellant made an application under s. 154 of the income tax act praying for rectification of the assessment order by the grant of relief under s. 84 of the act.
from the judgment and order dated 23.9.1972 of the allahabad high companyrt in writ number 2956 of 1972.
against the order of the companymissioner the appellant number filed a writ petition in the high companyrt of allahabad.
the high companyrt dismissed the writ petition on september 23 1972.
there was an appeal by the assessee to the appellate assistant companymissioner of income tax but numberclaim was made for rebate at that stage either.
and number this appeal by special leave.
the judgment of the companyrt was delivered by pathak j this appeal by special leave is directed against the judgment and order of the high companyrt of allahabad dismissing a writ petition filed by the appellant.
civil appellate jurisdiction civil appeal number 1700 nt of 1974.
it is companytended that an obligation was imposed on the income tax officer by the statute to grant such relief and it companyld number be refused merely because the appellant had omitted to claim the relief.
k. dhingra for the appellant.
the application was rejected by the income tax officer.
k. banerjee additional solicitor general miss a. subhashini and b.b.
the appellant is a private limited companypany carrying on the business of the manufacture and sale of locks used in suit cases.
the section applied to an industrial undertaking which satisfied certain companyditions detailed in the section.
ahuja for the respondent.
it filed a return of its income for the assessment year 1963 64 and was assessed to income tax by an assessment order dated march 12 1968.
