Admissibility of Additional claim during Assessment Proceeding- Whether tenable?
If assessee has made any additional claim during the course of assessment proceedings can same be allowed by appellate authorities?
The answer is Yes, restriction imposed on AO in entertaining additional claim not made through revised ITR doest apply to appellate authorities.
Judicial pronouncement incase of ITAT Mumbai dated 28.01.2025 was rendered in the case of Diebold Nixdorf India (P.) Ltd vs Commissioner of Income Tax -56.
The Copy Of the order is as under:
