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13. The only left-over ground is ground no. 1 and 4. The ground no. 1 is in relation to the completing the assessment without considering the revised return of income filed in time by the assessee company. For this ground the ld. CIT(A) has recorded his finding that the apex court in the case of Goetze India Limited Vs. CIT 284 ITR 323 that the ITAT can consider such claim of the assessee made by the assessee in revised return of income. He further noted that the apex court did not consider this liberty to the CIT(A) and thus he has confirmed the view of the assessee. Since, there is no other adverse observation about the valid revised return M/s Bhandari Health Care Pvt. Ltd., Jaipur vs. ACIT, Jaipur of income filed by the assessee and considering the decision of the apex court as referred herein above, we direct the ld. AO to consider the revised return of income filed by the assessee and assessee's income be computed accordingly. In terms of this observations the ground no. 1 raised by the assessee is allowed.