https://www.taxtmi.com/caselaws?id=790482 A belated claim concerning the taxability of distribution fee was raised for the first time before the appellate authority after processing under section 143(1). The Tribunal noted earlier favourable decisions in the assessee's own case and held that the controversy required examination on merits, especially in light of the principle that only legitimate tax should be assessed and collected. For that reason, the matter was restored to the Assessing Officer for fresh adjudication after granting due opportunity of hearing. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790482 A belated claim concerning the taxability of distribution fee was raised for the first time before the appellate authority after processing under section 143(1). The Tribunal noted earlier favourable decisions in the assessee's own case and held that the controversy required examination on merits, especially in light of the principle that only legitimate tax should be assessed and collected. For that reason, the matter was restored to the Assessing Officer for fresh adjudication after granting due opportunity of hearing. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790482