https://www.taxtmi.com/caselaws?id=792200 Appellate authorities can entertain a fresh tax claim even though the assessing authority is constrained by Goetze, but any such claim must be supported by evidence and tested after the other side has a fair opportunity to respond. Here, the claim that advances written back were not taxable was allowed without examining the underlying material, so the matter required fresh adjudication. Depreciation could also not be allowed without verifying the past assessment records, because the tax treatment of the asset cost depended on those records. That issue too was remitted for reconsideration on the relevant factual record. en-us Thu, 30 Apr 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792200 Appellate authorities can entertain a fresh tax claim even though the assessing authority is constrained by Goetze, but any such claim must be supported by evidence and tested after the other side has a fair opportunity to respond. Here, the claim that advances written back were not taxable was allowed without examining the underlying material, so the matter required fresh adjudication. Depreciation could also not be allowed without verifying the past assessment records, because the tax treatment of the asset cost depended on those records. That issue too was remitted for reconsideration on the relevant factual record. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792200