Wrong claim of assessee should be assisted by authorities in assessment proceeding

Kishor Ganpatrao Karande Vs ITO (ITAT Pune)

ITAT Pune held that that the authorities under the Act are required to assist the assessee in the assessment proceedings by giving effect on the correct position of law, even if the assessee makes wrong claim. Hence, assessee is entitled to claim the same as exempted u/s. 10(37) of the Act instead of deduction u/s 54B of the Income Tax Act.

Facts-

The assessee is an individual and an agriculturis

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