https://www.taxtmi.com/caselaws?id=151560 An additional claim for deduction of bad debts, raised during assessment and supported by facts already on record, could be entertained by the Tribunal even though it was not made through a revised return. The Tribunal applied the principle that Goetze (India) Ltd. does not restrict its power to admit an additional ground or claim where the relevant material is already available. The additional evidence was admitted, and because the merits of the claim had not been examined by the lower authorities, the matter was sent back to the Assessing Officer for fresh consideration after giving the assessee due opportunity. en-us Thu, 14 May 2009 00:00:00 +0530 Mon, 16 Oct 2023 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151560 An additional claim for deduction of bad debts, raised during assessment and supported by facts already on record, could be entertained by the Tribunal even though it was not made through a revised return. The Tribunal applied the principle that Goetze (India) Ltd. does not restrict its power to admit an additional ground or claim where the relevant material is already available. The additional evidence was admitted, and because the merits of the claim had not been examined by the lower authorities, the matter was sent back to the Assessing Officer for fresh consideration after giving the assessee due opportunity. Case-Laws Income Tax Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151560