The AO held that the deduction was allowable up to the assessment year 2004-05 being the fifth and last year for the claim. The year under consideration was the eight year from the year in which the business eligible for deduction under section 80JJA was commenced. In such circumstances, the deduction claimed under section 80JJA came to be disallowed and was added to the total income of the assessee. The Appellate Tribunal took into consideration that fact that the first year in which section 80JJA deduction was claimed was the assessment year 2004-05 and during the course of the scrutiny assessment proceedings, the AO had specifically called upon the assessee to show that the deduction under S. 80JJA was allowable during the year under consideration and no such deduction was claimed in the earlier years. The Appellate Tribunal  also held that the AO had duly accepted it as the first year of claim. Considering the fact, the Appellate Tribunal took the view that the current year was the fifth and the final year. Hence the claim was admissible. On appeal by the revenue  dismissing the appeal the Court held  that when the Department thought it fit to grant the deduction for four consecutive years, there was no reason to raise any objection with regard to admissibility of such deduction under S.  80JJA for the fifth and the final assessment year 2008-09. ( AY.2008-09)