https://www.taxtmi.com/caselaws?id=326093 The Tribunal upheld the CIT(A)'s decision to allow the assessee's additional claim for bad debts during assessment proceedings, dismissing the Revenue's appeal. It was emphasized that legitimate claims should not be denied due to procedural lapses, and appellate authorities have the power to entertain new claims during assessments. The judgment highlights the obligation of tax authorities to assist taxpayers in determining correct tax liability and not exploit procedural technicalities to reject legitimate claims. en-us Fri, 26 Feb 2016 00:00:00 +0530 Sat, 30 Apr 2016 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326093 The Tribunal upheld the CIT(A)'s decision to allow the assessee's additional claim for bad debts during assessment proceedings, dismissing the Revenue's appeal. It was emphasized that legitimate claims should not be denied due to procedural lapses, and appellate authorities have the power to entertain new claims during assessments. The judgment highlights the obligation of tax authorities to assist taxpayers in determining correct tax liability and not exploit procedural technicalities to reject legitimate claims. Case-Laws Income Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326093