TMI Blog2016 (11) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... hich have been made in the return of income or in the revised return of income. However, the same does not restrain the Appellate Authority from considering a new claim where facts are already on record. In the present case, it is not disputed that the facts necessary for making the fresh claim before the Appellate Authority, are already available on record. See Commissioner of Income Tax. Central-I Versus M/s. Pruthvi Brokers & Shareholders Pvt. Ltd. [2012 (7) TMI 158 - BOMBAY HIGH COURT ] - Income Tax Appeal No. 734 of 2014 - - - Dated:- 24-10-2016 - M. S. Sanklecha And S. C. Gupte, JJ. Mr. Suresh Kumar, a/w. Ms. Samiksha Kanani, for the Appellant Mr. Ashok Patil, for the Respondent ORDER P. C. This appeal under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved, the Revenue carried the issue in appeal to the Tribunal. By the impugned order the Tribunal held that the claim even if not made in the return of income, could be made before the Appellate Authorities. Nevertheless, the impugned order set aside the order of the CIT(A) and restored the matter to the Assessing Officer to consider/verify both the claims, which were made by the Respondent Assessee before the Appellate Authority for admissibility on merits. 6. The grievance of the Revenue before us is that any issue, which requires verification/examination of the facts, cannot be raised before the Appellate Authority for the first time. It has necessarily to be raised before the Assessing Officer. The Revenue places reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e available on record. This was in the context of dealing with the powers of the Appellate authority. The decision of the Supreme Court in Goetze (India) (supra) only circumscribes the powers of an Assessing Officer to consider/grant a claim which have been made in the return of income or in the revised return of income. However, the same does not restrain the Appellate Authority from considering a new claim where facts are already on record. In the present case, it is not disputed that the facts necessary for making the fresh claim before the Appellate Authority, are already available on record. 8. In the above view, as the question as the proposed stands concluded by the decision of this Court in Pruthvi Brokers Shareholders (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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