The assessee is engaged in the business of development of infrastructure projects. The assessee filed its original return of income for the assessment year 2009-10 admitting a total income of certain amount. The assessment had been completed under section 143(3) accepting the returned income. Consequent to the search, a notice under section 153A was issued and served on the assessee, requiring the assessee to file a return of income. In response to the notice under section 153A, the assessee filed a return of income admitting total income of certain amount, after claiming a deduction under section 80IA(4), for the first time, in respect of profits and gains derived from the development of infrastructure projects. The Assessing Officer rejected the fresh claim of deduction under section 80IA(4), for the reason that the said deduction could not be claimed during the proceedings under section 153A, as no such claim was made in the return of income originally filed by the assessee under section 139(1). On appeal, the Commissioner (Appeals) held that in an assessment pursuant to notice under section 153A, a statutory deduction not hitherto claimed under section 139(1) could also be claimed. Therefore, by taking note of projects executed by the assessee in light of the agreements between the assessee and the relevant State or Central Governments, the Commissioner (Appeals) held that the assessee is  eligible for claiming deduction under section 80IA(4). On appeal the Tribunal held that an assessee cannot make a fresh claim for deduction under section 80IA(4) for first time in return of income filed in response to notice issued under section 153A, pursuant to search conducted under section 132, in unabated/completed assessment as on date of search. However, in case of abated assessments, like Assessing Officer who can make assessment based on incriminating materials and any other information made available to him, including information furnished in return of income, assessee can claim all deductions towards any income or expenditure including under section 80IA(4), as if it is a first return of income and fresh assessment.  Referred, CBDT Circular No. 7 of 2003, dated 5-9-2003.(AY. 2009-10 to 2012-13, 2014-15)