https://www.taxtmi.com/caselaws?id=777881 ITAT MUMBAI - AT held that a taxpayer may raise additional grounds before the DRP; the DRP erred in declining jurisdiction over a rectification claim that taxpayer had filed before completion of the draft assessment. The Tribunal found the claim was made before both the AO and DRP, directed restoration to the AO to verify the rectification request and grant relief if admissible under law, and allowed the appeal for statistical purposes. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777881 ITAT MUMBAI - AT held that a taxpayer may raise additional grounds before the DRP; the DRP erred in declining jurisdiction over a rectification claim that taxpayer had filed before completion of the draft assessment. The Tribunal found the claim was made before both the AO and DRP, directed restoration to the AO to verify the rectification request and grant relief if admissible under law, and allowed the appeal for statistical purposes. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777881