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2012 (7) TMI 485 - AT - Income TaxRevised return – order of the CIT (A) treating the revised return filed u/s 139(5) as that of sec. 139(4), rejecting the claim on the ground, as no such claim was made u/s 139(1) - reason behind disallowance of claim made by the assessee since the assessee has not claimed deduction u/s 10A in the return filed u/s 139(1), the proviso to section 10A debars him from making any such claim in revised return – Held that:- assessee has fulfilled all the requirements of provisions of section 10A. However, this claim of the assessee not examined by the lower authorities - keeping in view the orders of the ITAT for the earlier assessment years 2006-07 and 2007-08, directing the AO to consider assessee’s claim for deduction u/s 10A - matter remanded back to the file of the AO directing him to consider assessee’s claim of deduction u/s 10A - appeal filed by the assessee is treated as allowed for statistical purpose.
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