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Disallowance of Excess Deductions and House Property Loss in revised returns was set aside and remanded back to AO
Case Law Details
- Case Name
- Gunapalan Mallinathan Vs ITO (ITAT Chennai): ITA No. 665/CHNY/2025
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chennai
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Gunapalan Mallinathan Vs ITO (ITAT Chennai)
Conclusion: AO was directed to consider the original return while deciding the case involving disallowance of excess deductions and house property loss claimed in revised returns for Assessment Year (AY) 2020-21 as the revised return had been filed by the assessee based on the wrong guidance of the tax advisors and had been brought to the notice of the AO.
Held: Assessee was an ex-employee of Bharat Heavy Electrical Limited (BHEL). For the assessment year 2020-21, he filed his return on 26.06.2020, declaring an income of ₹20,86,760 after claiming d...
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