JUDGMENT

Gulati, J. - u/s 256(1) of the Income Tax Act, 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 u/s 84 of the Act to the partners of M/s. Kanpur Cold Storage, where relief had been allowed u/s 84 to it. "

2. The assessee was a partner in a firm of the name and style of M/s. Kanpur Cold Storage. By an order dated 27th February, 1965, the Income Tax Officer completed the assessment of the firm and allowed rebate to it u/s 84 of the Act. The assessment of the assessee was completed on 29th March, 1968. The Income Tax Officer did not allow rebate u/s 84 of the Act in respect of the assessee's share in the firm. The assessee subsequently made an application to the Income Tax Officer u/s 154 of the Income Tax Act to the effect that he was entitled to a rebate u/s 84 of the Act in respect of his share in the firm, which had not been allowed and, as such,