Court held  that the assessee had, filed form 10CCB of the Act with written submissions before the Commissioner, which was acknowledged by him in the order. The court in CIT v. Ace Multitaxes Systems Ltd. [2009] 317 ITR 207 (Karn) (HC)  had taken a view that the assessee is entitled to deduction under section 80IA of the Act even if the audit report is filed at the appellate stage. Similar view has been taken by the Madras High Court in A. N. Arunachalam. Thus, the view taken by the Assessing Officer with regard to eligibility of the assessee to claim deduction under section 80IA of the Act was one of the possible views. The order passed by the Commissioner itself disclosed that two views are possible. Hence the order of revision was not valid.( AY. 2003-04)