K.S.JHAVERI,J. - (1.) By way of this appeal, the assessee has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee and modified the order of the CIT(A).
(2.) This court while admitting the appeal on 9.4.2012 framed only one question which reads as under:- "Whether under the facts and circumstances of the case and in law the learned ITAT was justified in confirming that the appellant is not entitled to deduction under section 10BA of the Act only on the premises that on account of revised return filed by the appellant, it had not claimed exemption under section 10BA of the Act?"
(3.) However subsequently when the matter was at final stage on an application, vide order dated 9.10.2017 following questions were added:- "ii. Whether without there being any error or omission in the Original Return filed under Section 139(1) of Act, a revised return filed under Section 139(5) of the Act, for withdrawing the deduction under Section 10BA of the Act, which otherwise legally Appellant is entitled for and such withdrawal was permissible, such revised return ought to have been considered by the ld. AO? iii. Whether claim made for deduction under Section 10BA of the Act in the original Return filed under Section 139(5) of the Act, without there being any error or omission in original return, and such revised return being not-est in law is hit by provisions of Section 80A (5) of the Act inserted from Finance Act 2009 with retrospective effect, restricts such claim?";