Allowing the petition the Court held that, it is sine qua non for Assessing Officer to consider claims of deduction/exemption made by assessee and thereafter to return said claims if assessee is not entitled to same by assigning reasons. Accordingly the order of AO is set aside. (AY. 2016-17)
Deepak Dhanaraj. v. ITO (2019) 265 Taxman 19 / 180 DTR 219/ ( 2020) 420 ITR 105/ 313 CTR 82(Karn.)(HC)
S. 139 : Return of income–Defective return-Denial of deductions-AO must provide an opportunity to remove the defects in the return and opportunity of hearing–Order of the AO is set aside. [S.48 54F, 143(3), Art.226]