Held that  during the course of assessment proceedings for the assessment years 2010-11, 2013-14 and 2014-15, the assessee was asked to explain why additional interest paid on compulsory thrift deposit and reinvestment deposit of compulsory thrift deposit should not be treated as dividend payout. The assessee, in response, had filed revised returns of income offering to tax the provision made on additional interest on compulsory thrift deposits and provision towards additional interest on reinvestment deposit of compulsory thrift deposits. Order of CIT(A) is affirmed. Held that the assessee can always make a new claim, not made in return of income, before the appellate authorities. Since the assessee had all along been granted deduction under section 80P and a ground in this regard was also taken before the Commissioner (Appeals), in the interest of justice, the Assessing Officer was directed to consider  the claim to deduction under section 80P of the Act. (AY. 2012-13)