AO must consider Claim made before him through letter

ITO Vs Sanjay Gurudasmal Chawla (ITAT Mumbai)

We observe that the claim made by the assessee in the form of a letter and by way of revised computation of income in the course of the assessment proceedings was never entertained by the Assessing Officer. The Assessing Officer has not gone into the claim at all. Since the Assessing Officer has not gone into the claim of the assessee no finding was given on the claims made by the assessee. Therefore, the observations of the Ld.CIT(A) that since there is no adverse finding by the Assessing Officer, there is

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