14 December 2012
During income tax scrutiny of an assessee in SEZ for assessment year 2010-2011. The assessee claimed exemption u/s 10AA in ITR 6 instead of 81-IC. The mistake was detected and letter is given to Assessing Officer. My querry is that can an assessing officer accept this error by a letter given by assessee. If yes than if there any high court or supreme court ruling. I will be thankful for an early reply.
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