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2023 (7) TMI 858 - AT - Income TaxAppellate authorities power considering additional grounds - additional claim u/s 36(1)(viii) should have been made by way of filing of revised return of income and not during the course of assessment proceedings - HELD THAT:- In the case of Pruthvi Brokers & Shareholders [2012 (7) TMI 158 - BOMBAY HIGH COURT] held that an assessee is entitled to raise before appellate authorities additional grounds in terms of additional claims not made in return filed by it. Again in the case of Sesa Goa Ltd [2020 (3) TMI 793 - BOMBAY HIGH COURT] held that where assessee inadvertently omitted to make claim for deduction under section 10B in respect of two 100 per cent Export Oriented Undertakings, however, all necessary facts for claiming deduction under section 10B were already on record, Commissioner (Appeals) in exercise of his plenary/co-terminus powers, as well as Tribunal, ought to have entertained claim. In the case of B. G. Shirke Construction Technology (P.) Ltd [2017 (3) TMI 879 - BOMBAY HIGH COURT] has held that an assessee is entitled to make a claim before Tribunal which was not raised before Assessing Officer at time of filing return of income or by filing a revised return of income. Accordingly, in light of the above judicial precedents on the subject and the facts of assessee’s case, we are of the considered view that the assessee is eligible for this additional claim under section 36(1)(viii) of the Act. Decided in favour of assessee.
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