Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 312 - ITAT MUMBAIDisallowance u/s 14A r.w.r. 8D - additional ground taken before the CIT(A) against disallowance - Held that:- It is not disputed that the assessee had filed the appeal well within the prescribed time. The assessee had only raised an additional ground, that too, within the disclaimer ground, which says, "Your Petitioner craves leave to add, alter, amend and/or withdraw any or all the above grounds of appeal". In this ground, the assessee has already sought the permission of the CIT(A) to "add" any ground. The issue is now squarely covered by the decision CIT vs Pruthvi Brokers and Shareholders P. Ltd. (2012 (7) TMI 158 - BOMBAY HIGH COURT) wherein held assessee is entitled to raise not merely additional legal submissions before the appellate authorities but is also entitled to raise additional claims before them, therefore, admit the additional ground and restore the issue to the file of the AO, who shall adjudicate on the issue afresh. In favour of assessee.
|