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of The assessee, a works contractor, filed a return in compliance with Section 153A notice and claimed deduction u/s 80IA, which was not claimed in the original return filed u/s 139(1). The CIT(A) concluded that the assessee rightfully claimed the deduction u/s 80IA in the return filed pursuant to Section 153A notice. The ITAT, relying on judicial precedents like Kirit Dahyabhai Patel, held that the return filed u/s 153A is construed as a return filed u/s 139, and the assessee can make or modify claims before assessment completion. The CIT(A) rightly observed that the Revenue failed to negate the assessee's claim as a developer carrying out water works for the Bihar government. Considering the facts and judicial precedents, the ITAT found no infirmity in the CIT(A)'s decision allowing the Section 80IA deduction, ruling in favor of the assessee.
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