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2018 (10) TMI 853 - AT - Income TaxAllowability of deduction u/s 80P - denial of claim by CIT-A solely on the ground that the assessee had not made a claim in the original or in the revised return of income - Held that:- The reasoning of the CIT(A) cannot be appreciated in the light of law laid down by several High Courts wherein it was held that there is no embargo on the powers of the CIT(A) to entertain the legal claim which the assessee is entitled to. As in the case of CIT vs. Mitesh Impex [2014 (4) TMI 484 - GUJARAT HIGH COURT] after referring to the judgment of the Hon’ble Supreme Court in the case of National Thermal Power Co.Ltd. vs. CIT [1996 (12) TMI 7 - SUPREME COURT] if a claim though available in law is not made either inadvertently or on account of erroneous belief of complex legal position, such claim cannot be shut out for all times to come, merely because it is raised for the first time before the appellate authority without resorting to revising the return before the assessing officer. Therefore, any ground, legal contention or even a claim would be permissible to be raised for the first time before the appellate authority or the Tribunal when facts necessary to examine such ground, contention or claim are already on record. In such a case the situation would be akin to allowing a pure question of law to be raised at any stage of the proceedings. This is precisely what has happened in the present case. - Appeal filed by the assessee is treated as allowed for statistical purposes.
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