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 30.11.95 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 the 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 allowed. The appellant has approached this Court and has submitted that the Tribunal was wrong in upholding the Assessing Officer's order. He has relied upon the decision of this Court in National Thermal Power Company Ltd. v. Commissioner of Central Excise 229 ITR 383, to contend that it was open to the assessee to raise the points of law even be