SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA
In the result, the appeal is dismissed
ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F
8 with the words "the whole assessment order was based on misappreciation of fact and total confusion of the learned Assessing Officer which can be seen from the following chart".
6.1.2 It is contended that the AO disallowed the claim of the assessee for clerical mistake of the section under which this exemption is claimed, whether it is section
