Sec. 54B & 54F of Income Tax Act, 1961—Capital Gain— If an assessee is not legally chargeable to tax, he can validly make such a claim before the CIT(A) notwithstanding the fact that the amount was wrongly included in the return of income, thus, the contention of the ld. DR objecting to raising a fresh claim before the ld. CIT(A) for the first time is, ergo, jettisoned, therefore, it was held that not only the assessee was justified in making a claim of Partition Deed in the first appeal, the ld. CIT(A) was also fully within his jurisdiction in entertaining such a claim. - SHIVRAM RAKHMAJ BANKAR V/s DEPUTY CIT - [2020] 28 ITCD Online 052 (ITAT-PUNE)