Taxpayers Can Raise New Claims Before Appellate Authorities Even If Not in Original Return under Sec 153A/143(3.

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....Entitled to raise a fresh claim before the Appellate Authorities - claim which was not made in the return of income originally filed under Section 153A r.w.s. 143(3) of the Act before the Assessing Officer and also before the appellate Authorities - claim allowed - HC....