Section 153A Return Deemed Valid Despite Revenue's Argument; Assessing Officer Evaluates Disallowances and Additions.

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....The Revenue’s emphasis for treating the assessee’s section 153A return as belated is without any merit since the same was very much treated as a valid one as per the assessment order and more so, in view of the fact that the Assessing Officer made other disallowance/additions on merits as well....