In the result, the assessee’s appeal is dismissed
Bench: Sh. Sanjay Arorai.T.A. No. 399/Asr/2018 Assessment Year: 2016-17
sections, i.e., by mistake, and that he had revised his return accordingly on 17.7.2017 (refer para 5 of the assessment order). The said return, however, while retaining the claim for deduction u/s. 80C at Rs.1.50 lacs, altered that for deduction u/s. 80E to ‘Loss from house property’, at, though, the same sum of Rs.1,50,472, returning thus his income