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2018 (2) TMI 761 - HC - Income TaxAllowing the additional claim of the assessee without filing valid revised return - Held that:- A perusal of the grounds of appeal raised before the Tribunal reveals that the same relate to taking of cognizance of the revised return filed after due date prescribed under section 139(5) of the Act. Insofar as the issue relating to the revised return is concerned, the same has attained finality by the earlier order passed by the Tribunal [2013 (3) TMI 783 - ITAT AHMEDABAD] whereby the Tribunal allowed the cross appeal of the assessee and held that the decision in the case of Goetze (India) Ltd. v. CIT (2006 (3) TMI 75 - SUPREME Court) was limited to the power of the assessing authority only to entertain a claim for deduction otherwise than by filing revised return of income and it did not impinge upon the power of the appellate authority. Thereafter, the proceedings before the Commissioner (Appeals) were on the merits of the additional ground raised by the assessee. The order of the Commissioner (Appeals) has not been questioned by the revenue before the Tribunal. Accordingly, no question on the merits of the additional ground arises out of the impugned order.
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