https://www.taxtmi.com/highlights?id=62894 Fresh claim before the Assessing Officer by way of a rectification application - there is no bar on the higher authorities and especially upon this Tribunal in exercising its power u/s 254 of the Income Tax Act to entertain or to deal not merely with additional ground which became available on account of change of circumstances or law, but with additional grounds which were available when the return was filed. - AT en-us Wed, 13 Apr 2022 15:49:03 +0530 Wed, 13 Apr 2022 15:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62894 Fresh claim before the Assessing Officer by way of a rectification application - there is no bar on the higher authorities and especially upon this Tribunal in exercising its power u/s 254 of the Income Tax Act to entertain or to deal not merely with additional ground which became available on account of change of circumstances or law, but with additional grounds which were available when the return was filed. - AT Highlights Income Tax Wed, 13 Apr 2022 15:49:03 +0530 https://www.taxtmi.com/highlights?id=62894