https://www.taxtmi.com/caselaws?id=218488 The Tribunal held that the revised return filed by the assessee could not be considered due to the belated filing of the original return. However, it emphasized that additional claims could still be made before the appellate authority, which must consider them. The Tribunal directed the case to be re-examined by the CIT(A) to consider the additional claims and provisions of the Act, allowing the appeal for statistical purposes and instructing the CIT(A) to provide a comprehensive remand report and grant the assessee a hearing opportunity. en-us Fri, 24 Aug 2012 00:00:00 +0530 Sat, 17 Nov 2012 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218488 The Tribunal held that the revised return filed by the assessee could not be considered due to the belated filing of the original return. However, it emphasized that additional claims could still be made before the appellate authority, which must consider them. The Tribunal directed the case to be re-examined by the CIT(A) to consider the additional claims and provisions of the Act, allowing the appeal for statistical purposes and instructing the CIT(A) to provide a comprehensive remand report and grant the assessee a hearing opportunity. Case-Laws Income Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218488