Section 24(b), 80C & 80D Deduction Can’t Be Denied for Not Claiming in ITR

Sandip Chattopadhyay Vs ITO (ITAT Kolkata) The case of Sandip Chattopadhyay vs. ITO came before the Income Tax Appellate Tribunal (ITAT) Kolkata, involving a dispute over deductions claimed under sections 24(b), 80C, and 80D of the Income Tax Act. The appellant, Sandip Chattopadhyay, challenged the rejection of these deductions by the authorities on the grounds of not being claimed in the initial income tax return (ITR) filing. Detailed Subheading-wise Analysis: Background and Grounds of Appeal: The appellant contested the order passed by the National Faceless Appeal Centre (CIT(A)) under sec...