Dismissing the appeal of the revenue the Court held that the Tribunal had rightly found that the fact that the proper working was not reflected in the respective assessment orders or the record could not lead to the conclusion that the Assessing Officer had not considered the applicability of special provision as well and that the omission on the part of the Assessing Officer in referring to the special provisions ought not to deny the writing back provision available under the second proviso to sub-section (2) of section 115JB. The denial of the benefit of writing back the provision to the assessee in these assessment years was illegal and the finding recorded by the Tribunal was valid. (AY. 2002-03)