https://www.taxtmi.com/caselaws?id=471630 Appellate authorities may admit and adjudicate additional grounds for dividend exemption and depreciation on Government securities even where those claims were omitted from the original return and not raised before the Assessing Officer. The restriction recognised in Goetze (India) Ltd. applies to the Assessing Officer's power to accept a fresh claim without a revised return; it does not limit statutory appellate jurisdiction. Because appellate proceedings aim to determine the correct tax liability, the appellate authority has broad power to consider such additional claims on their merits. Refusal to entertain them was unsustainable. en-us Wed, 24 Mar 2021 00:00:00 +0530 Fri, 11 Sep 2026 12:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471630 Appellate authorities may admit and adjudicate additional grounds for dividend exemption and depreciation on Government securities even where those claims were omitted from the original return and not raised before the Assessing Officer. The restriction recognised in Goetze (India) Ltd. applies to the Assessing Officer's power to accept a fresh claim without a revised return; it does not limit statutory appellate jurisdiction. Because appellate proceedings aim to determine the correct tax liability, the appellate authority has broad power to consider such additional claims on their merits. Refusal to entertain them was unsustainable. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471630