https://www.taxtmi.com/caselaws?id=23857 An assessee may raise a claim for an otherwise admissible statutory deduction in reassessment proceedings even if the claim was omitted from the original assessment. The Calcutta HC held that entitlement to relief under sections 80J and 80-I was not lost merely because no claim had been made earlier, and that section 80AA did not govern or defeat those deductions. The assessee was therefore not barred from claiming the deduction in reassessment, and the reference was answered in its favour. en-us Wed, 02 Aug 1989 00:00:00 +0530 Thu, 14 Jan 2010 17:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23857 An assessee may raise a claim for an otherwise admissible statutory deduction in reassessment proceedings even if the claim was omitted from the original assessment. The Calcutta HC held that entitlement to relief under sections 80J and 80-I was not lost merely because no claim had been made earlier, and that section 80AA did not govern or defeat those deductions. The assessee was therefore not barred from claiming the deduction in reassessment, and the reference was answered in its favour. Case-Laws Income Tax Wed, 02 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23857