SARVODAYA SAMAJ KALYAN SANSTHAN,JAMUI vs. CPC , BANGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

13. For that learned CIT failed to appreciate the fact that the appellant's claim, admittedly made per section 154, and not per the return of income, could be admitted in section 154 proceedings. It is the correct legal position that is relevant, and not the view that the parties may take of their rights in the matter

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA