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"1) Whether the Income Tax Appellate Tribunal is justified under the facts and circumstances of the case in dismissing the department's appeal and confirming the order of CIT (A) when the assessee did not claim deduction under Section 80IB (7) (b) of the Income Tax Act, 1961 in its return or by filing a valid revised return as held by the Hon'ble Supreme Court in Goetze India Ltd. vs. CIT (2006) 284 ITR 323.

2) Whether the Income Tax Appellate Tribunal was justified under the facts and circumstances of the case in confirming the order of CIT (A) by which a direction has been issued to the Assessing Officer to give the deduction under Section 80IB (7) (b) of the Income Tax Act, 1961 to the assessee, as it is beyond the statutory provisions.

18. Learned counsel appearing for Revenue very heavily relied on the decision in Goetze (India) Ltd. (supra) but in our view same does not help Revenue so far as these appeals are concerned. That was a case where deduction under a particular provision was not at all claimed in the return filed by Assessee. The question, whether deduction was admissible under one sub-clause or another, was not involved since deduction was not at all claimed in return. For Assessment Year 1995-96 return was filed on 30.11.1995 without claiming deduction. Thereafter Assessee claimed deduction by submitting letter to Assessing Authority. This was disallowed by Assessing Authority observing that there is no provision under the Act to make amendment in return by entertaining an application at assessment stage. The only option in such a case available to Assessee is to file a revised return. This view taken by Assessing Authority was held valid.