https://www.taxtmi.com/caselaws?id=37921 The High Court of Andhra Pradesh allowed the assessee to raise a claim for relief under section 80J(1) for the first time in the appeal before the Tribunal, despite not claiming it before the Income Tax Officer. The Tribunal exercised its discretion and permitted the claim based on the evidence presented, ruling in favor of the assessee. The Court held that as long as there is substantial evidence to support the claim, the Tribunal has the jurisdiction to entertain new contentions not raised before departmental authorities. The decision favored the assessee, with costs imposed on the revenue. en-us Fri, 24 Feb 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37921 The High Court of Andhra Pradesh allowed the assessee to raise a claim for relief under section 80J(1) for the first time in the appeal before the Tribunal, despite not claiming it before the Income Tax Officer. The Tribunal exercised its discretion and permitted the claim based on the evidence presented, ruling in favor of the assessee. The Court held that as long as there is substantial evidence to support the claim, the Tribunal has the jurisdiction to entertain new contentions not raised before departmental authorities. The decision favored the assessee, with costs imposed on the revenue. Case-Laws Income Tax Fri, 24 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37921