Unabsorbed depreciation

This query is : Resolved

Vishesh (Querist)
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06 March 2014 Assessee filed ROI in time but forgot to Set off The Brought Forward Unabsorbed Depreciation from his IFOS..now the AO says that he can't claim it after ROI is filed because he didn't claim it before. Is AO's Contention right? Pls Give Case Laws on it.! Thank You!

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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06 March 2014 The assessee can claim the same by filing a revised return.

However, the revised return CANNOT be filed if assessment order has been passed by the AO.