When a deduction or allowance which can be legally claimed , however , for any reason not claimed and assessee  came to know about lapse during any scrutiny proceeding , the claim of such forgotten deduction are  seldom allowed by A.O , specially after Supreme Court in Goetze ( India ) Ltd. v. CIT [2001] 284 ITR 323 held that a claim of deduction or  allowance can not be...