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2021 (7) TMI 1140 - AT - Income TaxAdmissibility of fresh claims made by the assessee during the appeal proceedings which were not made before the AO by filing a revised return - HELD THAT:- The issue now stands settled in favour of the assessee by various decisions that an assessee is entitled to raise before the appellate authorities additional grounds in terms of additional claims not made in the return filed by it. We find in the case of Pruthvi Brokers & Shareholders [2012 (7) TMI 158 - BOMBAY HIGH COURT] has held that the assessee is entitled to raise before the appellate authorities additional ground in terms of additional claims not made in the return filed by it. Various other decisions relied on by the ld. Counsel in the paper book also support the case to the proposition that the assessee can always make a new claim before the appellate authorities which was not claimed before the AO by filing a revised return of income. Since, in the instant case, the assessee has made this additional claim by filing additional grounds, the ld.CIT(A) should not have rejected the same merely on the ground that the assessee has not made such claims before the AO by filing a revised return as per the provisions of section 139(5) of the Act. We, therefore, deem it proper to restore the issue to the file of the CIT(A) with a direction to admit the additional ground.
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