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2021 (11) TMI 569 - ITAT MUMBAINon furnishing of return within time allotted - benefit u/s. 139(5) - whether the assessee's claim can be admitted by the revenue authorities without filing revised return or whether additional ground can be raised or not? - HELD THAT:- The decision in the case of CIT vs. Pruthvi Brokers and shareholders [2012 (7) TMI 158 - BOMBAY HIGH COURT] mandates that assessee's claim should be considered and the decision should be taken as per law. We further note that Hon'ble Supreme Court in the case of Goetze (India) Limited [2006 (3) TMI 75 - SUPREME COURT] has expounded that the decision in that case would not impinge upon the powers upon the ITAT to consider assessee's claim otherwise than by revised return - we remit the issue to the file of the AO and AO is directed to considered the claim of the assessee and pass an order as per law, after giving the assessee proper opportunity of being heard. Assessee appeal is allowed for statistical purpose.
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