https://www.taxtmi.com/article/detailed?id=1141 A claim for deduction or other relief must be made in the return of income or a valid revised return to be considered by the assessing authority; letters post-filing are insufficient. E-filing formats often lack space for explanatory claims, so taxpayers should place contested claims in the return (or a permissible revised return), use without-prejudice notations, or file a hard copy with a covering letter requesting AO consideration. Appellate authorities may sometimes admit additional claims if material exists in the assessment record, but Goetz has narrowed the AO's power and generated uncertainty about appellate admission. Legislative or procedural amendment is desirable to permit defined post-filing claim mechanisms. en-us Fri, 18 Feb 2011 21:55:20 +0530 Fri, 18 Feb 2011 21:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1141 A claim for deduction or other relief must be made in the return of income or a valid revised return to be considered by the assessing authority; letters post-filing are insufficient. E-filing formats often lack space for explanatory claims, so taxpayers should place contested claims in the return (or a permissible revised return), use without-prejudice notations, or file a hard copy with a covering letter requesting AO consideration. Appellate authorities may sometimes admit additional claims if material exists in the assessment record, but Goetz has narrowed the AO's power and generated uncertainty about appellate admission. Legislative or procedural amendment is desirable to permit defined post-filing claim mechanisms. Articles Income Tax Fri, 18 Feb 2011 21:55:20 +0530 https://www.taxtmi.com/article/detailed?id=1141