https://www.taxtmi.com/caselaws?id=193036 The Tribunal dismissed the appeal filed by the assessee against the order of the Ld CIT(A) for assessment year 1998-99, concerning the claim of arrears of salary based on the 5th Pay Commission recommendation and Govt. notification. The Tribunal held that the claim, not raised during assessment proceedings but through a rectification petition, was time-barred and not a mistake apparent from the record. The Tribunal emphasized the necessity of timely submission of claims during assessment to prevent challenges through rectification petitions later. en-us Fri, 21 Oct 2011 00:00:00 +0530 Mon, 10 Jul 2017 16:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193036 The Tribunal dismissed the appeal filed by the assessee against the order of the Ld CIT(A) for assessment year 1998-99, concerning the claim of arrears of salary based on the 5th Pay Commission recommendation and Govt. notification. The Tribunal held that the claim, not raised during assessment proceedings but through a rectification petition, was time-barred and not a mistake apparent from the record. The Tribunal emphasized the necessity of timely submission of claims during assessment to prevent challenges through rectification petitions later. Case-Laws Income Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193036