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Such submission was made during the course of assessment proceeding it self and it was not necessary to revise the return and that the decision of supreme court in the case of Goetze would not be applicable in the instant case as held:-

EMERSON NETWORK POWER INDIA (P) LTD. vs. ACIT 122 TTJ 67 (MUM) (Refer PB 257 - 72) Business expenditure- allowability- claim made at the time of assessment- claim not made in original return nor made by way of valid revised return but made in the course of assessment - AO was obliged to give due relief to assessee or entertain its claims its claims if admissible as per law even though the assessee had not filed revised return- Legitimate claim of assessee should not be rejected on technical grounds- Chicago Pneumatic India Ltd. vs. Dy. CIT (2007) 15 SOT 252 (Mumbai) followed.