Tax Benefit not claimed in Return can be claimed during Assessment

Shri Sanjay Gurudasmal Chawla Vs ITO (ITAT Mumbai)

Assessing Officer rejected the claim of the assessee for deduction u/s. 24(b) of the Act for the reason that the assessee claimed such deduction only by way of revised computation in the course of the assessment proceedings. However, this claim of the assessee was entertained by the Ld.CIT(A). The question of whether assessee can amend a return filed by him for making additional claim for deduction other than filing a revised return has been answered in favour of the assess

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