Fresh claim without revised return may be entertained on appeal when facts are already on record; deletion upheld.

A fresh claim not made in the original return may still be considered by the appellate authority or Tribunal when the relevant facts are already on record; the restriction against entertaining such a claim without a revised return applies at the assessment stage only. On the facts described, the assessee had disclosed the commission liability in the return, the authorities relied on material already on record and consistent treatment in earlier years, and the deletion of the commission expenditure was upheld. The Revenue was unable to show any substantial question of law arising from the Tribunal's view.

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Issues: Whether the Revenue's appeal under section 260A of the Income-tax Act, 1961 could succeed against deletion of commission expenditure claimed without filing a revised return, and whether any substantial question of law arose from the Tribunal's decision.

Analysis: The assessee had disclosed the commission liability in the return and later pressed the claim during assessment. The Assessing Officer was directed to verify the quantum and nature of the expenditure, but the appellate authorities accepted the claim on the basis of material on record and the consistent treatment of similar expenses in other years. The Court applied the settled principle that the restriction on entertaining a fresh claim without a revised return operates at the assessment stage and does not bar the appellate authority or the Tribunal from considering a claim where the relevant facts are already on record.

Conclusion: The deletion of the commission expenditure was upheld, and the Revenue failed to demonstrate any substantial question of law.

Final Conclusion: The appeal was dismissed, leaving the assessee's relief intact.

Ratio Decidendi: A claim not made in the original return may still be entertained by the appellate authority or the Tribunal when the necessary facts are already on record, and the bar against a fresh claim without a revised return is confined to the Assessing Officer.

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