The Assessing Officer disallowed the deduction claimed by the assessee under section 80IA of the Income-tax Act, 1961  on the ground that such deduction was not claimed in the original return but was claimed in the revised return. This was upheld by the Commissioner (Appeals). The Tribunal remanded  the matter for verification.  On appeal the Court held that the Tribunal without examining whether such an amendment could apply to the assessee’s case had directed to the Assessing Officer to verify such a matter. Such an issue was never raised by the Department at any earlier point of time. In any event such point could not have been put against the assessee when it was never the case of the Department before the Tribunal. The order of the Tribunal was not valid. Appeal of the assessee is allowed. (AY.2014-15)