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TMI Blog2024 (2) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue : Shri Prakash D. Choughule, DR. ORDER PER PRASHANT MAHARISHI, AM: 01. This miscellaneous application is filed by the assessee in ITA number 1235/M/2015 for assessment year 2010-11 dated 12/6/2023 stating that there is no order of admission and consequent adjudication of additional ground of appeal relating to disallowance of premium paid on account of repayment of optionally con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there were detailed arguments made with respect to the admissibility of the additional ground and on merits of the additional ground and assessee was also directed to file a brief synopsis with respect to the additional ground of appeal apart from other grounds of appeal. The assessee has filed such a submissions. Further chart was also filed wherein several judicial precedents were relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of appeal on 16 March 2018 with respect to some claim for assessment year 2014-15, however no arguments were made before the bench for admission or asking any other relief and therefore application of admission of additional ground was dismissed. 05. On record, we find that by letter dated 16 March 2018 the assessee has filed an additional ground of appeal as under:- "on the facts and in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made alternate claim by way of notes to the return of income for allowance of the said premium in assessment year 2014-15 i.e. in the year of redemption. The assessment proceedings for assessment year 2014-15 are completed and the assessing officer as per order dated 21 December 2017 has rejected the assessee's claim for deduction of the premium. Therefore, to protect the interest of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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