https://www.taxtmi.com/caselaws?id=192873 A statutory deduction claim under section 80-IB(10) was omitted from the return but raised during assessment and appeal. The Tribunal treated Goetze (India) Ltd. as limiting the Assessing Officer's power to admit a fresh claim otherwise than through a revised return, while confirming that appellate authorities retain jurisdiction to consider an otherwise allowable statutory claim. Relying on the constitutional requirement that only tax authorised by law can be collected and on supporting case law and departmental guidance, it held that legitimate relief should not be denied merely because the claim was not made in the original return. The matter was remitted to the Assessing Officer for fresh examination on merits. en-us Fri, 29 Apr 2016 00:00:00 +0530 Wed, 28 Jun 2017 08:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192873 A statutory deduction claim under section 80-IB(10) was omitted from the return but raised during assessment and appeal. The Tribunal treated Goetze (India) Ltd. as limiting the Assessing Officer's power to admit a fresh claim otherwise than through a revised return, while confirming that appellate authorities retain jurisdiction to consider an otherwise allowable statutory claim. Relying on the constitutional requirement that only tax authorised by law can be collected and on supporting case law and departmental guidance, it held that legitimate relief should not be denied merely because the claim was not made in the original return. The matter was remitted to the Assessing Officer for fresh examination on merits. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192873