https://www.taxtmi.com/caselaws?id=781933 ITAT held that the assessee's additional claim for deduction under section 54B, supported by documentary evidence already on record during reassessment, could not be rejected merely because it was not included in the return filed in response to notice under section 148 or was raised through rectification under section 154. ITAT found the CIT(A)'s refusal to adjudicate the claim on merits, and the direction to file a separate appeal against the reassessment order, to be untenable in the given facts. The matter was remanded to the AO to examine the additional claim of Rs. 25,41,885 under section 54B on merits and pass a speaking order. en-us Wed, 19 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781933 ITAT held that the assessee's additional claim for deduction under section 54B, supported by documentary evidence already on record during reassessment, could not be rejected merely because it was not included in the return filed in response to notice under section 148 or was raised through rectification under section 154. ITAT found the CIT(A)'s refusal to adjudicate the claim on merits, and the direction to file a separate appeal against the reassessment order, to be untenable in the given facts. The matter was remanded to the AO to examine the additional claim of Rs. 25,41,885 under section 54B on merits and pass a speaking order. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781933