https://www.taxtmi.com/caselaws?id=13146 The High Court upheld the Tribunal's decision, allowing the Commissioner of Income-tax (Appeals) to consider the additional claim for salary and postage expenses under section 35B of the Income-tax Act, 1961. The Court emphasized the appellate authority's discretion to entertain new claims supported by material, even if not raised before the Assessing Officer. Previous Supreme Court judgments highlighted the broad powers of the appellate authority to modify assessment orders based on new grounds raised by the assessee. The Court ruled in favor of the assessee, citing relevant case law and resolving the issue against the Revenue. en-us Thu, 19 Apr 2001 00:00:00 +0530 Tue, 26 May 2009 16:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13146 The High Court upheld the Tribunal's decision, allowing the Commissioner of Income-tax (Appeals) to consider the additional claim for salary and postage expenses under section 35B of the Income-tax Act, 1961. The Court emphasized the appellate authority's discretion to entertain new claims supported by material, even if not raised before the Assessing Officer. Previous Supreme Court judgments highlighted the broad powers of the appellate authority to modify assessment orders based on new grounds raised by the assessee. The Court ruled in favor of the assessee, citing relevant case law and resolving the issue against the Revenue. Case-Laws Income Tax Thu, 19 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13146