Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Entitled to raise a fresh claim before the Appellate Authorities ...

Income Tax

March 21, 2017

Entitled to raise a fresh claim before the Appellate Authorities - claim which was not made in the return of income originally filed under Section 153A r.w.s. 143(3) of the Act before the Assessing Officer and also before the appellate Authorities - claim allowed - HC

View Source

 


 

You may also like:

  1. Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate...

  2. Allowability of foreseeable loss - Appellate Authorities have power to consider the claim even though not made in the return.

  3. If the assessee is, otherwise, entitled to a claim of deduction but due to his ignorance or for some other reason could not claim the same in the return of income, but...

  4. Deduction u/s 80GGB - donation made by the assessee to the political parties - claim made first time before the CIT(A) - Power of appellate authority - claim allowed - HC

  5. Deduction u/s 80IA - Fresh claim in the return of income filed pursuant to notice u/s 153A - Once the assessment proceedings have attained finality, then the additions...

  6. Allowability 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...

  7. Admissibility of claim of deduction not made in the original return and not supported by a revised return - deduction u/s 43B - The appellate authorities have the...

  8. The reopening of an assessment u/s 148 on the basis of a submission which is raised before the appellate authority by the assessee is clearly impermissible - HC

  9. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

  10. Deduction of indexed cost of acquisition - appellate authorities have jurisdiction to consider the additional claim made for the first time before them - AT

 

Quick Updates:Latest Updates