https://www.taxtmi.com/caselaws?id=446223 ITAT Kolkata allowed assessee's appeal regarding deductions under sections 24(b), 80C, and 80D that were not claimed in the original return due to clerical error. The tribunal held that appellate authority has coterminous power to allow unclaimed deductions without requiring revised return filing. Revenue cannot exploit assessee's ignorance per CBDT Circular 14/1955. Assessee provided supporting documents including Form 16 and bank certificates for housing loan interest and principal payments. CIT(A)'s order was set aside with direction to allow all claimed deductions. en-us Fri, 28 Jul 2023 00:00:00 +0530 Tue, 28 Nov 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446223 ITAT Kolkata allowed assessee's appeal regarding deductions under sections 24(b), 80C, and 80D that were not claimed in the original return due to clerical error. The tribunal held that appellate authority has coterminous power to allow unclaimed deductions without requiring revised return filing. Revenue cannot exploit assessee's ignorance per CBDT Circular 14/1955. Assessee provided supporting documents including Form 16 and bank certificates for housing loan interest and principal payments. CIT(A)'s order was set aside with direction to allow all claimed deductions. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446223