In the result, the appeal of Revenue is allowed for statistical purposes
Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg
80A. It was not intended to deny legitimate deduction to which the assessee is otherwise legally entitled to. CIRCULAR NO. 5/2010/(F.NO.142/13/2010-SO(TPL)], DATED 3-6-2010 F. Section 139 of the Income-tax Act, 1961 - Return of income – Revised return - Assessment year 2005-06 - For relevant year, assessee filed return under section 139(1) declaring certain taxable income