Assessee company filed its return of income declaring total income of certain amount . Thereafter, a survey was conducted at premises of assessee pursuant to which it filed revised return disclosing an income of certain amount . Thereafter, the Assessee addressed a letter dated 28-12-2009, to the Assessing Officer (AO), urging that the revised return was filed only to cooperate with the Revenue. However, it was pointed out that the correct offer of income was reflected in the original return itself and, therefore, it is only the original return which may be assessed. . However the   Assessing Officer  accepted  revised return filed by assessee .CIT(A) dismissed the appeal of the Assessee.  On appeal the  Tribunal held that revised return was barred by limitation and, therefore, same could not be acted upon by Assessing Officer. The Tribunal also  deleted disallowances/additions made by Assessing Officer. On appeal   the Revenue raised the question  “Whether on that facts and circumstances of the case, the Tribunal is right in law in accepting the contentions of the Assessee without giving an opportunity to the Assessing Officer by way of a remand, particularly, when the Assessee has withdrawn the statement unsuccessfully without legal basis ?”  The  Court held that   consequent upon the ITAT’s finding that the revised return was filed beyond the prescribed period of limitation, the matter is now remanded to the AO to assess the original return of the assessee, as expeditiously as possible, on its own merits and in accordance with law.  The matter  is remanded back to Assessing Officer to assess original return of assessee . ( AY. 2007 -08 )