of filing the original return of income are mandatory in nature.” 8. Coming to the decision of the Tribunal, we find that the Tribunal has not exercised its power under Section 254 of the IT Act to consider the claim. Instead, the Tribunal directed the assessing officer to consider the appellant's claim. The assessing officer had no jurisdiction to consider the claim made by the assessee in the revised return filed after the time prescribed by Section 139(5) for filing a revised return had already expired. 9. Therefore, we find no reason to interfere with the impugned judgment of the High Court. The appeal is, accordingly, dismissed. ...…………………………….J. (Abhay S Oka) ...…………………………….J. (Augustine George Masih) New Delhi; October 4, 2024. Civil Appeal No.6274 of 2013 Page 7 of 7