the High Court proceeded to set aside the order of the Tribunal on the ground that after the revised return was barred by time, there was no provision to consider the claim made by the appellant. SUBMISSIONS 3. The learned counsel appearing for the appellant has taken us through the orders of the Tribunal and the High Court. He relies upon a decision of this Court in the case of Wipro Finance Ltd. v. Commissioner of Income Tax1. The learned counsel pointed out that the Tribunal did not direct consideration of the revised return but the Tribunal was rightly of the view that the assessing officer can consider claim made by the appellant regarding deduction of deferred revenue expenditure in accordance with law. He submitted that the appellant was entitled to make a claim during the course of the assessment proceedings which otherwise was omitted to be specifically claimed in the return. 1 2022 (137) taxmann.com 230 (SC) Civil Appeal No.6274 of 2013 Page 2 of 74. Learned ASG relied upon