https://www.taxtmi.com/caselaws?id=800669 Appellate review must decide on the merits a disallowance arising from an assessment order; the existence of a separate additional claim does not justify refusing to determine that challenge. The disallowance therefore requires fresh merits adjudication by the Tribunal. Conversely, a fresh bad-debt claim first raised before the first appellate authority cannot be entertained where it neither arises from the reassessment nor falls within the scope of the underlying revision proceedings. That additional claim is unavailable in those appellate proceedings. en-us Mon, 28 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800669 Appellate review must decide on the merits a disallowance arising from an assessment order; the existence of a separate additional claim does not justify refusing to determine that challenge. The disallowance therefore requires fresh merits adjudication by the Tribunal. Conversely, a fresh bad-debt claim first raised before the first appellate authority cannot be entertained where it neither arises from the reassessment nor falls within the scope of the underlying revision proceedings. That additional claim is unavailable in those appellate proceedings. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800669