https://www.taxtmi.com/caselaws?id=405366 The High Court held that the Appellate Authority has the power to entertain additional claims not made in the original or revised return of income. In this case, the Court allowed the assessee to raise additional claims in appeal despite not filing a revised return due to errors in the initial return. The Court emphasized the right to claim correct taxable income and dismissed the appeal, affirming the authority's discretion to consider such claims based on legal precedents and established principles. en-us Wed, 03 Mar 2021 00:00:00 +0530 Fri, 17 Apr 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405366 The High Court held that the Appellate Authority has the power to entertain additional claims not made in the original or revised return of income. In this case, the Court allowed the assessee to raise additional claims in appeal despite not filing a revised return due to errors in the initial return. The Court emphasized the right to claim correct taxable income and dismissed the appeal, affirming the authority's discretion to consider such claims based on legal precedents and established principles. Case-Laws Income Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405366