https://www.taxtmi.com/caselaws?id=30530 The High Court ruled in favor of the assessee, allowing the filing of a revised return to claim benefits under sections 80HH and 80J, even if not initially claimed in the original return. The court emphasized the flexibility provided by the Income-tax Act and cited precedents supporting this stance. The court found the second question irrelevant as the assessment orders were recalled and returns were reopened before finalization, thus deeming the order of reference invalid. The judgment favored the assessee on the first issue and dismissed the second issue due to lack of relevance in the case. en-us Wed, 28 Nov 2007 00:00:00 +0530 Mon, 01 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30530 The High Court ruled in favor of the assessee, allowing the filing of a revised return to claim benefits under sections 80HH and 80J, even if not initially claimed in the original return. The court emphasized the flexibility provided by the Income-tax Act and cited precedents supporting this stance. The court found the second question irrelevant as the assessment orders were recalled and returns were reopened before finalization, thus deeming the order of reference invalid. The judgment favored the assessee on the first issue and dismissed the second issue due to lack of relevance in the case. Case-Laws Income Tax Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30530