T.K.Basu, J. - (1.) In this application, the petitioner challenges a notice under Section 154/155 of the I.T. Act, 1961, issued by respondent No. 1. The notice relates to the assessment year 1970-71 where according to the notice there is a " mistake apparent from the record ". The nature of the mistake which is proposed to be rectified is set out in the notice itself and is in the following terms : " Withdrawal of development rebate on meters installed at the residence and offices of the consumers by virtue of Section 33(6) of the Act. "
(2.) Dr. Debi Pal, appearing on behalf of the petitioner drew my attention to Section 33(6) of the I.T. Act, 1961 (hereinafter referred to as " the Act"), which provides as follows : " Notwithstanding anything contained in the foregoing provisions of this section, no deduction by way of development rebate shall be allowed in respect of any machinery or plant installed after the 31st day of March, 1965, in any office premises or any residential accommodation, including any accommodation in the nature of a guest-house. Provided that the provisions of this sub-section shall not apply in the case of an assessee being an Indian company, in respect of any machinery or plant installed by it in premises used by it as a hotel, where the hotel is for the time being approved in this behalf by the Central Government."
(3.) Dr. Pal submitted that on a proper reading of the sub-section and in the context of the opening words of the section the expression " any office premises or any residential accommodation " should mean the premises or the accommodation of the assessee or in the assessee's occupation and it cannot extend to the office or accommodation of persons other than the assessee.;