Disallowance of claim in assessment order passed in year 1995 for Assessment Year 1992-93,on round claim crystallised only in year 1997.Pursuant to Court Order. Tribunal confirming rejection of  rectification application on ground that claim not made in return of income and records of Assessment Year 1996-97  not available was misconceived. On appeal the Court held that grounds of  appeal before appellate authorities is  not considered on merits. Court held that the object of  Section 154 cannot be defeated by reason of  mechanical and technical objections. Records of assessment included financials for years in question and books of  account including ledgers. Accordingly the claim of assessee is allowed.  (AY. 1998-99)