Held that plant and machinery put to use for less than 180 days.  Claiming only 50 Per Cent. of such Additional  claim in immediate previous year and remaining 50 Per Cent. should also  be allowed in year under consideration. Matter remanded. Additional claim for gratuity on payment basis is not made in return. Though the  Assessing Officer has no power to entertain request  in rectification application without filing revised return, however the  assessee had every right to make such claim before higher forum. Claim made by  assessee to be looked into by Assessing Officer on merits in accordance with law. (AY.2015-16)