https://www.taxtmi.com/caselaws?id=796589 A return filed within the period allowed under a notice for reassessment is treated as a return required under the general return-filing provision. The timely-filing condition for Chapter VI-A deductions is therefore satisfied when the return is furnished within that reassessment-notice period. Deduction for interest from deposits directly connected with the reassessment is not an unrelated claim. Where the Assessing Officer examined and accepted the deduction claim on a sustainable view, the assessment is not erroneous and prejudicial to Revenue interests. Revision cannot be supported by grounds beyond the show-cause notice and the basis of the revision order. en-us Fri, 17 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796589 A return filed within the period allowed under a notice for reassessment is treated as a return required under the general return-filing provision. The timely-filing condition for Chapter VI-A deductions is therefore satisfied when the return is furnished within that reassessment-notice period. Deduction for interest from deposits directly connected with the reassessment is not an unrelated claim. Where the Assessing Officer examined and accepted the deduction claim on a sustainable view, the assessment is not erroneous and prejudicial to Revenue interests. Revision cannot be supported by grounds beyond the show-cause notice and the basis of the revision order. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796589