also found that when the two returns filed, namely original return and the
revised return there were differences in the dates of Registration and dates ... Profits as per the Profits as per
the Original Return) Original Return the Revised
Return
Chennai 1 87.43 106.47
Chennai 2 58.58 40.76
Chennai
mother licenses as the undertakings
eligible for such deductionwhereas in the revised return of income the
assessee showed business income ... additional claim
of deduction raised by the assessee in the revised return of income under
section 10A of the Act on the ground that
basis of a non est original return, disregarding the revised return filed pursuant to the reopening of assessment.
The learned CIT(A) is not justified ... return the assessee had claimed adjustment of brought forward losses/depreciation and returned nil income. When the assessment was reopened, the assessee filed a revised
shown at ` 92,28,838/-.
3. Later, the appellant filed its revised return of income on 30.03.2007,
where deduction under section ... revised return. In the original return the
assessee had claimed deduction under Section 10A only in respect of 13
units and in the revised return
claim of deduction for the
first time, not by way of revised return.
4. That the CIT(A) erred on facts ... appeal in respect of claims
not made by way of revised return.
3. Apropos eligibility to claim deduction
income of Rs. 2,12,58,500. Subsequently, assessee
filed a revised return of income on 31/03/10 declaring loss ... revised Form 56F. In our
view, AO without examining assessee's claim of deduction u/s 10A as
per the revised return could
earlier year. The AO further recorded that the
assessee filed revised return on 13.02.2006 declaring income of Rs. 6.67
crore after withdrawing the claim under ... filing original return. The assessment was
completed under section 143(3) on 29.07.2007 in accepting return
income of Rs. 5.75 crore. As return of income
filed on 30.09.2009 declaring NIL income. Later, the assessee filed
a revised return on 10.02.2010 at NIL income. The case was processed ... than deduction u/s 10A can be claimed instead through a
revised return.
3. Whether on the facts & in the circumstances of the case
order of the CIT (A) treating the revised
return filed u/s 139(5) as that of sec. 139(4),
rejecting the claim ... fact that the return filed u/s 139(5) i.e.,
revised return within due date claiming relief
u/s 10A which was wrongly claimed
2008. The assessment was completed accepting the
income declared in the revised return in which income from
business was declared ... view that the revised claim under the
provisions of sec.10A was not supported by the revised return of
income. Hence, enhanced claim
