Srinivasa Iyengar, J.—The petitioner is challenging an order made by the Commissioner of Income Tax dated November 29, 1975, rejecting the revision petition filed by it seeking relief in regard to the assessment made by the ITO for the assessment year 1971-72.

2. The assessment had been made by the ITO on August 30, 1972. Appeals had been preferred by the assessee before the AAC and the Income Tax Appellate Tribunal in respect of certain matters. The appeal before the Tribunal was decided on November 22, 1973. In the revision application filed before the Commissioner, the assessee sought to obtain relief to which, according to it, it was entitled by virtue of the provisions of s. 35C of the I.T. Act, 1961. Such a claim had not been put forth before the ITO nor any ground had been taken in this behalf in the appeals. The Commissioner rejected revision petition on the ground that the assessment order was made subject to an appeal to the Appellate Tribunal and, therefore, he could not interfere by virtue of the provisions under s. 264(4)(c) of the I.T. Act, 1961.

3. In this writ petition it is contended that as the relief sought before the Commissioner had not been the subject-m