TMI Blog2007 (11) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... thin his rights to file a revised return - Tribunal was right in law in holding that the assessee is entitled to the benefits of sections 80HH & 80J even if it was not claimed in the original return, but claimed in revised return - 15 of 1995 - - - Dated:- 28-11-2007 - DEEPAK GUPTA, and V.K. AHUJA JJ Ms. Vandana Kuthiala for the Commissioner. K. D. Sood for the assessee. JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned, there is no longer any dispute with regard to the fact that an assessee can file a revised return and can claim the benefit under sections 80HH and 80J, even if, the said benefits were not claimed in the original return. 3. By now it is well-settled law that filing of the audit report is not necessary with the return itself. In case there is sufficient material before the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round to reject the claim of the assessee in case the audit report had been placed on record during the assessment period. 5. Section 139(5) of the Act, as it stood at the relevant time, reads as follows "(5) If any person having furnished a return under sub-section (1) or sub-section (2) discovers any omission or any wrong statement therein, he may furnish a revised return at any time befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see and the assessment was completed under section 144 on March 25, 1982. Thereafter, the assessee moved an application under section 146 of the Income-tax Act as it then stood for recalling the assessment order passed under section 144 on the ground that his counsel was out of station and could not appear on the said date. This application was allowed and the order dated March 25, 1982, was recal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t arise at all and the order of reference is held to be invalid and the question is returned unanswered. 10. In view of the above discussion, question No. 1 is answered in favour of the assessee and against the Revenue and question No. 2 is not answered since the reference in this behalf is found to be totally misconceived. A copy of this judgment duly signed by the Registrar General of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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