1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.271 OF 2008 The Commissioner of Income Tax-4 ...Appellant vs. M/s.Harinagar Sugar Mills Ltd. ...Respondent. --- Mr.Vimal Gupta, for appellant. Mr.S.J.Mehta, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 1st August, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. Perused the record. It is clear from the record that when the revised computation was filed during the assessment proceedings, the assessee was not told that the revised computation cannot be considered in the absence of revised return and that 2 caused prejudice to the assessee. Therefore, the tribunal is right in directing the assessing officer to entertain the claim of deduction made by the Assessee. We do not see that any question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)