https://www.taxtmi.com/caselaws?id=787849 Omission to claim reinvestment relief for capital gains in the original return does not automatically bar appellate consideration; the appellate forum may entertain fresh claims and legal points even if not filed originally. The Tribunal applied the principle that limits on the Assessing Officer's power to admit revised returns do not curtail appellate jurisdiction, but found that statutory and factual conditions for reinvestment relief (nature of asset, timing and quantum of investment, and compliance) were not verified below. The matter is remitted to the Assessing Officer for de novo verification and a speaking order after hearing the assessee. en-us Mon, 19 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787849 Omission to claim reinvestment relief for capital gains in the original return does not automatically bar appellate consideration; the appellate forum may entertain fresh claims and legal points even if not filed originally. The Tribunal applied the principle that limits on the Assessing Officer's power to admit revised returns do not curtail appellate jurisdiction, but found that statutory and factual conditions for reinvestment relief (nature of asset, timing and quantum of investment, and compliance) were not verified below. The matter is remitted to the Assessing Officer for de novo verification and a speaking order after hearing the assessee. Case-Laws Income Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787849