https://www.taxtmi.com/caselaws?id=36032 An appellate tax authority cannot entertain a fresh deduction claim not raised before the Income-tax Officer where the claim was unsupported by any material on record. The commentary distinguishes Kedarnath Jute Mfg. Co. Ltd. from Addl. CIT v. Gurjargravures P. Ltd., treating the latter as governing cases where no claim was made at the assessment stage and no factual basis existed in the record. On that reasoning, the Appellate Assistant Commissioner lacked jurisdiction to admit the additional ground, and a reference under section 256(2) was not warranted. en-us Tue, 08 Apr 1980 00:00:00 +0530 Fri, 19 Mar 2010 10:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36032 An appellate tax authority cannot entertain a fresh deduction claim not raised before the Income-tax Officer where the claim was unsupported by any material on record. The commentary distinguishes Kedarnath Jute Mfg. Co. Ltd. from Addl. CIT v. Gurjargravures P. Ltd., treating the latter as governing cases where no claim was made at the assessment stage and no factual basis existed in the record. On that reasoning, the Appellate Assistant Commissioner lacked jurisdiction to admit the additional ground, and a reference under section 256(2) was not warranted. Case-Laws Income Tax Tue, 08 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36032