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7. On the issue of Section 80IC, it is argued that the assessee has claimed deduction under that provision for the first time for AY 2010-

11. After discovering that there are some errors of omission/wrong statement in the original return, the assessee has filed the valid revised return within the time limit. Out of the errors in the original return, one of the errors was the amount of deduction to be claimed under Section 80 IC. Hence, the same was rectified while revising the return. The amount of deduction claimed u/s 80 IC in the original return and the revised return was `25,67,39,812 and `25,70,76,380 respectively and the same was corrected through revised return. The complexity of accounts cannot be equated with the doubts which have merely been created without making honest attempt to go through the submissions made by the assessee from time to time in response to the questionnaire. The last date was fixed on 18.02.2013 and on this day there was strike; this did not mean that the genuineness of the accounts could not have been examined in the normal manner during the assessment proceedings.