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Section 139, read with section 139(5), of the Income-tax Act, 1961 - Return of income - General - Assessment year 1995-96 - Whether an assessee can amend a return filed by him for making a claim for deduction other than by filing a revised return - Held, no CASE REFERRED TO National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) [Para 3]. S. Ganesh and Ms. Gitanjali Mohan for the Appellant. K.P. Pathak, Arijit Prasad and B.V. Balram Das for the Respondent. ORDER 1. Leave granted. 2. The question raised in this appeal relates to whether the appellant-assessee could make a claim for deduction other than by filing a revised return. The assessment year in question was 1995-96. The return was filed on 30-11-1995 by the appellant for the assessment year in question. On 12-1-1998, the appellant sought to claim a deduction by way of a letter before the Assessing Officer. The deduction was disallowed by the Assessing Officer on the ground that there was no provision under the Income-tax Act to make amendment in the return of income by modifying an application at the assessment stage without revising the return. 3. This appellant's appeal before the Commissioner of Income-tax (Appeals) was allowed. However, the order of the further appeal of the Department before the Income-tax Appellate Tribunal was…

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