considered the submissions made across the bar. We have carefully perused the judgment of this Court in the case of Wipro Finance Ltd1. The issue which arose before this Court was not regarding the power of the assessing officer to consider the claim after the revised return was barred by time. This Court considered the appellate power of the Appellate Tribunal under Section 254 of the IT Act. Paragraphs 10 and 11 of the said decision in the case of Wipro Finance Ltd1 read thus:- “10. The learned ASG appearing for the department had faintly argued that since the appellant in its return had taken a conscious explicit plea with regard to the part of the claim being ascribable to capital expenditure and partly to revenue expenditure, it was not open for the appellant to plead for the first time before the ITAT that the entire claim must be 2 (2006) 157 Taxman 1 (SC) 3 (2022) 446 ITR 1 Civil Appeal No.6274 of 2013 Page 3 of 7treated as revenue expenditure. Further, it was not open to the