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2007 (11) TMI 263 - HC - Income TaxAny assessee who had furnished a return u/s 139 (1) or 139(2), discovers any omission or any wrong statement, he can file a revised return at any time before the assessment was made. In this case, as the assessment had not been finalized, the assessee was well within 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
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