https://www.taxtmi.com/caselaws?id=347819 The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to consider the revised computation of income submitted during the assessment proceedings. Appellate authorities can entertain claims based on material already on record, even if not part of the original or revised return. The judgment emphasizes adherence to statutory provisions while allowing flexibility in appellate proceedings to ensure justice. en-us Thu, 07 Sep 2017 00:00:00 +0530 Mon, 11 Sep 2017 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347819 The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to consider the revised computation of income submitted during the assessment proceedings. Appellate authorities can entertain claims based on material already on record, even if not part of the original or revised return. The judgment emphasizes adherence to statutory provisions while allowing flexibility in appellate proceedings to ensure justice. Case-Laws Income Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347819