https://www.taxtmi.com/caselaws?id=772836 A deduction claim under section 54F was rejected in an assessment framed under section 144 because no revised return was filed and supporting evidence was not produced. The appellate forum noted that Goetze India Ltd. does not limit the jurisdiction of appellate authorities to entertain a new claim, and also considered that faceless assessment procedures may have caused communication gaps affecting evidence submission. In these circumstances, the matter was remitted to the Assessing Officer for de novo adjudication with an opportunity of hearing, resulting in partial relief to the assessee. en-us Wed, 23 Apr 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772836 A deduction claim under section 54F was rejected in an assessment framed under section 144 because no revised return was filed and supporting evidence was not produced. The appellate forum noted that Goetze India Ltd. does not limit the jurisdiction of appellate authorities to entertain a new claim, and also considered that faceless assessment procedures may have caused communication gaps affecting evidence submission. In these circumstances, the matter was remitted to the Assessing Officer for de novo adjudication with an opportunity of hearing, resulting in partial relief to the assessee. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772836