https://www.taxtmi.com/caselaws?id=371270 The appellate court rejected the appellant's claim for business expenditure on lease rent as it was not raised before the Assessing Officer or in the returns filed, emphasizing that claims must be part of the assessment records for consideration in appeal. The court upheld the decision, citing precedents that new grounds can be raised in appeal under certain circumstances, but they must relate to the subject matter of assessment. The lack of evidence in the assessment records led to the dismissal of the claim, favoring the Revenue. en-us Wed, 14 Nov 2018 00:00:00 +0530 Mon, 27 Jul 2020 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371270 The appellate court rejected the appellant's claim for business expenditure on lease rent as it was not raised before the Assessing Officer or in the returns filed, emphasizing that claims must be part of the assessment records for consideration in appeal. The court upheld the decision, citing precedents that new grounds can be raised in appeal under certain circumstances, but they must relate to the subject matter of assessment. The lack of evidence in the assessment records led to the dismissal of the claim, favoring the Revenue. Case-Laws Income Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371270