https://www.taxtmi.com/caselaws?id=27102 The High Court held that the Appellate Assistant Commissioner (AAC) had jurisdiction to allow a new ground of relief under section 80-I of the Income-tax Act, 1961, based on available material, even if not raised before the Income Tax Officer (ITO) during assessment. The AAC's decision to admit the additional ground was upheld by the Tribunal, and the High Court directed the ITO to consider the claim on its merits. The Court ruled in favor of the assessee, emphasizing the need for supporting material when raising a claim for the first time before the AAC. en-us Wed, 05 Sep 1984 00:00:00 +0530 Wed, 10 Feb 2010 17:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27102 The High Court held that the Appellate Assistant Commissioner (AAC) had jurisdiction to allow a new ground of relief under section 80-I of the Income-tax Act, 1961, based on available material, even if not raised before the Income Tax Officer (ITO) during assessment. The AAC's decision to admit the additional ground was upheld by the Tribunal, and the High Court directed the ITO to consider the claim on its merits. The Court ruled in favor of the assessee, emphasizing the need for supporting material when raising a claim for the first time before the AAC. Case-Laws Income Tax Wed, 05 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27102