https://www.taxtmi.com/caselaws?id=411506 The ITAT Allahabad Bench clarified its jurisdiction over an appeal against the CIT(A) Kanpur's order, determining it to be within its purview due to the assessee's location. The case involved an error in the income return filed by the assessee, leading to a higher tax demand. The CIT(A) rejected the appeal due to the non-filing of a revised return, prompting the tribunal to emphasize the admissibility of fresh claims not necessarily made through revised returns. The tribunal remitted the matter back to the CIT(A) for a detailed reconsideration, allowing the appeal for statistical purposes. en-us Wed, 18 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411506 The ITAT Allahabad Bench clarified its jurisdiction over an appeal against the CIT(A) Kanpur's order, determining it to be within its purview due to the assessee's location. The case involved an error in the income return filed by the assessee, leading to a higher tax demand. The CIT(A) rejected the appeal due to the non-filing of a revised return, prompting the tribunal to emphasize the admissibility of fresh claims not necessarily made through revised returns. The tribunal remitted the matter back to the CIT(A) for a detailed reconsideration, allowing the appeal for statistical purposes. Case-Laws Income Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411506