Held that the assessee had filed a return of income offering the capital gains to tax under a mistaken belief and claimed deduction under section 54B of the Act. The assessee was entitled to claim exemption under section 10(37) of the Act in respect of the compensation derived from the Government of Maharashtra on the compulsory acquisition of the assessee’s land. The authorities under the Act were required to assist the assessee in the assessment proceedings by giving effect to the correct position of law, even if the assessee made a wrong claim. Therefore, the order of the Commissioner (Appeals) confirming the view of the Assessing Officer denying the deduction under section 54B of the Act was not justified and the addition  was deleted. (AY.2009-10).