'If an assessee, fails to make claim for any deduction in the return of income, he loses his opportunity for claiming such deduction at the assessment stage or at subsequent stage'. Do you agree with the proposition and

Failure to make claim for deduction in the Return of Income 'ROI' As per section 80A(6) of the Income Tax Act, 1961, If the assessee fails to make a claim in his return of Income for any deduction under sections 10A, 10AA, 10B, 10BA, 80HH to 80RRB, no deduction shall be allowed to him thereafter. In respect of the other deductions not being claimed in the return of income, the assessee can file a revised return for claiming such deductions as held by the Apex Court in the case of Goetze (India) Ltd. vs. CIT[2006] 157 . If however, sufficient information is available in the return of income so filed, a revised return is not required and deduction can be claimed at the time of assessment or subsequent at the appeal stage as held by the Apex Court in the case of CIT vs. Ramco International [2009] .