https://www.taxtmi.com/caselaws?id=214583 The Bombay HC held that appellate authorities can consider deduction claims under section 43B not made in the original return or revised return. The court ruled that appellate powers are coterminous with the assessing officer's powers, allowing modification of assessment orders on additional grounds even if not raised before the Income Tax Officer. The Act imposes no restrictions on appellate authority's discretion to entertain additional claims by assessees. The court found the omission to claim deduction was inadvertent, not deliberate or mala-fide, making the appellate authority's decision to allow the claim justified. en-us Thu, 21 Jun 2012 00:00:00 +0530 Mon, 09 Jun 2025 16:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214583 The Bombay HC held that appellate authorities can consider deduction claims under section 43B not made in the original return or revised return. The court ruled that appellate powers are coterminous with the assessing officer's powers, allowing modification of assessment orders on additional grounds even if not raised before the Income Tax Officer. The Act imposes no restrictions on appellate authority's discretion to entertain additional claims by assessees. The court found the omission to claim deduction was inadvertent, not deliberate or mala-fide, making the appellate authority's decision to allow the claim justified. Case-Laws Income Tax Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214583