Dismissing the appeal of the Revenue the Court held  it was not the case of the Department that the income received by the assessee for the services rendered to an Indian company was taxable,  the benefit of article 12 of the Double Taxation Avoidance Agreement between India and the United States of America was available to the assessee,  rectification had been ordered with respect to two other group companies, in similar circumstances, respectively, and  Circular No. 14 of 1955 dated April 11, 1955, which, inter alia, casts a duty on the officers of the Department to draw the attention of the assessee towards any relief that may be available to them, which the assessee may have inadvertently omitted to claim, was applicable in the instant case. The Tribunal was right in granting relief to the assessee. Court held that according to the Central Board of Direct Taxes Circular No. 14 of 1955, officers of the Department must not take advantage of the ignorance of an assessee as to his rights. It is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this regard the officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or relief is due to him.  (AY.2018-19)