Taxpayer Error in Procedure Leads to Uncorrected Return; Assessing Officer Not at Fault for Acceptance.

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....Correction of error in the return & intimation u/s 143(1) - Assessee has probably chosen a wrong path for seeking correction of the alleged error committed by the assessee itself. The AO (ACIT-CPC Bangalore) cannot be blamed for merely accepting an erroneous return filed by an assessee - AT....