https://www.taxtmi.com/caselaws?id=760095 The ITAT Delhi dismissed the assessee's appeal seeking fresh claims for prior period expenses and CSR expenses disallowed under section 37(1). The assessee failed to claim these deductions in the original return and attempted to raise them after receiving intimation under section 143(1). The tribunal held that preliminary assessment under section 143(1) has limited mandate to verify arithmetical errors and cross-check claims, not to entertain fresh claims. Since no grievance existed in the intimation order and the AO accepted the return as filed, the remedy for fresh claims lies with administrative officers or the Board, not appellate authorities. en-us Thu, 19 Sep 2024 00:00:00 +0530 Wed, 16 Oct 2024 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760095 The ITAT Delhi dismissed the assessee's appeal seeking fresh claims for prior period expenses and CSR expenses disallowed under section 37(1). The assessee failed to claim these deductions in the original return and attempted to raise them after receiving intimation under section 143(1). The tribunal held that preliminary assessment under section 143(1) has limited mandate to verify arithmetical errors and cross-check claims, not to entertain fresh claims. Since no grievance existed in the intimation order and the AO accepted the return as filed, the remedy for fresh claims lies with administrative officers or the Board, not appellate authorities. Case-Laws Income Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760095