Inadvertent mistake committed while filing return cannot take away rights of assessee

J. Doshi & Co. Vs ITO (ITAT Rajkot) ITAT Rajkot held that department cannot take away rights of the assessee just by inadvertent mistake committed by the assessee at the time of return filing. Facts- The assessee’s claim of interest and remuneration paid to partners was disallowed on the mistake committed by the assessee. The mistake committed was that at the time of filing return of income was that though the assessee was not required to maintain the books of accounts since the return was filed under section 44AD of the Act, however in the return form the assessee had made inadvertently...