bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.328 OF 2006 TAX APPEAL NO.328 OF 2006 TAX APPEAL NO.328 OF 2006 The Commissioner of Income Tax, ..Appellant Vs. Shri.Y.M.Desai ..Respondent Mr.R.Ashokan for the Appellant. Dr.P.Danial with Mr.V.S.Hadade for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. By the above Appeal, the Appellant is seeking to raise the following substantial question of law: a. Whether on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal is correct in confirming the order of CIT(A) and directing the deduction under Section 80-I as claimed by the Assessee which was claimed belatedly and beyond the time limit for filing the revised return as per Section 139(5) of the Act. 2. We have perused the original Assessment Order dated 19th March, 1993 passed by the Assessing Officer as well as the order dated 28th August, 2002 passed by the Income Tax Appellate Tribunal. In the original Assessment Order, the Assessing Officer has clearly held that the Assesee was entitled to claim deduction under Section 80I. However, the same was rejected only on the ground that the time limit for filing the revised return had expired on 31st March, 1992, as per Section 139(5) of the Income Tax Act. The :2: Commissioner of Income Tax (Appeals) had reversed the same holding that the Assessee is entitled to file revised return and the said finding of Commissioner of Income Tax (Appeals) has been confirmed by the Income Tax Appellate Tribunal relying on the judgment of Gujrat High Court in the case of Gujrat Gas Co. Ltd. Vs. JCIT 245 ITR 84. The Income Tax Appellate Tribunal has held that the Assessee is entitled for the deduction under Section 80I, as the revised return was filed before the Assessment Order was passed. 3. The learned Counsel for the Respondent brought to our notice the recent judgment of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. Vs. Goetze (India) Ltd. Vs. Goetze (India) Ltd. Vs. Commissioner Commissioner Commissioner of Income Tax (2006) 284 ITR 323 (SC) of Income Tax (2006) 284 ITR 323 (SC) of Income Tax (2006) 284 ITR 323 (SC), wherein it is clearly held that the Assessee can claim the said deduction by filing a revised return. Under these circumstances, we do not find any substantial question of law involved in the above Appeal. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)