Held that there is no doubt about the fact that a revised Form No. 10 was filed after the notice under section 148 was issued, albeit, along with the ROI, in response to the said notice. Therefore, the point of inflection between the respondent/assessee and the appellant/revenue was whether a revised Form No. 10 could have been filed by the respondent/assessee during the reassessment proceedings. To claim the benefit of the provisions of sub-section (2) of section 11, the respondent/assessee had to file a statement in the prescribed form, i.e., Form No. 10. The Tribunal has noted that there is no adverse finding by the Assessing Officer concerning the fulfilment of conditions subject to which the accumulation of income was allowed under section 11(2). Accordingly the assessee is not precluded from filing a revised Form No. 10 during reassessment proceedings. (AY. 2008-09)