9911796707
TMI Blog1993 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee from his HUF. 3. The Assessing Officer completed the assessment under section 143(3) of the Act vide its order dated 31-12-1990. in the aforesaid order, he accepted the salary income as disclosed but made addition of Rs. 15,800 in the professional income disclosed by the assessee. 4. Subsequently, the assessee realised that standard deduction permissible under section 16(1) of the Income-tax Act out of salary income was neither claimed nor allowed in the assessment made as per the aforementioned assessment order. The assessee vide application under section 154 pointed out that in not allowing the standard deduction under section 16(1), the Assessing Officer in the assessment order committed a mistake apparent from record. The as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn for the assessment year 1989-90 under appeal to show that in the relevant period remuneration received from the HUF was declared and assessed under the head "Salary". He therefore contended that there was no justification for the Assessing Officer to reject the claim made under section 154 of the Income-tax Act. The learned departmental representative on the other hand strongly supported and relied upon impugned order of DCIT(A) and the Assessing Officer. 6. I have given careful thought to the rival submissions of the parties. It is clear from record that assessee did not claim standard deduction in the return and in that situation by not allowing the deduction the Assessing Officer did not commit any mistake. After all a deduction h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "Deduction from salaries: 16. The income chargeable, under the head "Salaries" shall be computed after making the following deductions, namely: (i) (a deduction of) (a sum equal to thirty-three and one-third per cent of the salary or twelve thousand rupees, whichever is less)." (The other portion of section is not relevant and therefore not reproduced). It is clear from the aforesaid that when income is brought to charge under the head 'Salaries' the same is to be computed after making deductions provided in section 16 of the Act. The section uses the word "shall" making it mandatory for the Assessing Officer to allow the deduction specified in section. There is no option or discretion left with the assessee or the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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