Section 11(2) & 119(2)(b) of the Income Tax Act, 1961 –Power of CBDT–Matter is remanded for reconsideration as there is no finding in the impugned order as to whether the entry was made due to an error or it was deliberate act. Case of the assessee of an error of making a claim under a wrong head needs to be considered by CIT – St. Thomas Orthodox Syrian Church vs. Commissioner of income tax [2020] 312 CTR (Bombay) 430