According to the Revenue, it could only be when the assessment order contains discussion with regard to particular claim can it be said that the AO had formed an opinion with regard to the claim made by the assessee. This Court inIdea Cellular Ltd. vs. Dy. CIT (2008) 215 CTR (Bom) 288 : (2008) 3 DTR (Bom) 179 : (2008) 301 ITR 407 (Bom)has expressly negatived on identical contention on behalf of the Revenue. The Court held that once all the material was placed before the AO and he chose not to refer to the deduction/claim which was being allowed in the assessment order, it could not be contended that the AO had not applied his mind while passing the assessment order.