https://www.taxtmi.com/caselaws?id=65240 A return furnished in response to notice under section 148 is treated as a return under section 139 for reassessment purposes, so it cannot be ignored merely because it raises a fresh claim or revises income computation. The reassessment authority must examine such a claim on its merits, including the factual basis for export sales, export turnover and deduction under section 80HHC, with regard to the contractual documents and the legal effect of the Sale of Goods Act. Connected commission claims may also require fresh examination where tied to the export issue, while additions for short and excess recovery and disallowance of car expenses may be sustained on the material available. en-us Wed, 21 May 2003 00:00:00 +0530 Mon, 14 Feb 2011 13:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65240 A return furnished in response to notice under section 148 is treated as a return under section 139 for reassessment purposes, so it cannot be ignored merely because it raises a fresh claim or revises income computation. The reassessment authority must examine such a claim on its merits, including the factual basis for export sales, export turnover and deduction under section 80HHC, with regard to the contractual documents and the legal effect of the Sale of Goods Act. Connected commission claims may also require fresh examination where tied to the export issue, while additions for short and excess recovery and disallowance of car expenses may be sustained on the material available. Case-Laws Income Tax Wed, 21 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65240