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2018 (6) TMI 289 - AT - Income TaxAppellate authorities power to consider the claim not made in the return - Held that:- Hon’ble Apex Court in Addl. CIT vs. Gurjargravures (P) Ltd. [1977 (11) TMI 1 - SUPREME COURT] wherein, it was held that the assessee is entitled to raise not merely additional legal submissions, before the appellate authorities, but also entitled to raise additional claim before them and further appellate authorities have discretion to permit such additional claims. Thus, respectfully following the above precedents, remand the issue in dispute to the file of the AO to examine the claim of the assessee afresh and decide the same in accordance with law by considering the revised computation and give proper opportunity of being heard to the assessee. The Assessee is also directed to fully cooperate with the AO
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