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2017 (2) TMI 1082 - ITAT MUMBAIDisallowance of special discount - same is not claimed by filing revised return and claimed by way of a letter during the course of assessment proceedings - Held that:- The jurisdictional High Court in the case of CIT Vs Pruthvi Brokers and Share Holders Pvt. Ltd (2012 (7) TMI 158 - BOMBAY HIGH COURT ) after considering the decision of the Hon’ble Supreme Court in the case of Goetze (India) Ltd [2006 (3) TMI 75 - SUPREME Court] held that assessee is entitled to raise not merely additional legal submissions before Appellate Authorities, but is also entitled to raise additional claims before them. Therefore, in view of this decision, the Ld. CIT (Appeals) should not have rejected the claim of the assessee on the ground that the assessee made its claim not in the revised return but in the course of assessment proceedings. He should have entertained the claim even though the assessee made such claim in the course of assessment proceedings. We find that the assessing officer while allowing the claim for deduction of special discount has examined the stand of the assessee and accepted in so far as the special discount. However, he has denied the rest of the amount only on the ground that this amount, since not claimed in the revised return, the same is not allowable. In our opinion, the action of the assessing officer in not allowing the claim of the assessee is not correct. Therefore, we direct the assessing officer to allow the claim of the assessee.
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