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 decisions of this Court in the case of Goetzge (India) Ltd. v. Commissioner of Income Tax2 and Principal Commissioner of Income Tax & Anr. v. Wipro Limited3. He submitted that after the revised return was barred by limitation, there was no question of considering the claim for deduction made by the appellant in the revised return. He submitted that the High Court was absolutely correct in coming to the conclusion that after the revised return was barred by limitation, the assessing officer had no jurisdiction to consider the case of the appellant. CONSIDERATION OF SUBMISSIONS 5. We have carefully 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