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2008 (5) TMI 233 - GUJARAT HIGH COURTIn original return assessee claimed deduction u/s 32A - Revised return claiming deduction u/s 32AB - Tribunal was correct in holding that mere intimation u/s 143(1)(a) could not be equated with an Assessment Order – hence, claim for deduction u/s 32AB, on the basis of revised Return of income is allowable – further, since question regarding quantum of loss was not in issue before AO or CIT(A), tribunal is not allowed/empowered to consider such question regarding quantum of loss
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