The assessee has made additional claim, which was rejected by the AO on the ground that claim was not made through revised return. CIT(A) also affirmed the order of the AO. On appeal the Tribunal held that restriction imposed on Assessing Officer in entertaining an additional claim not made through revised return of income, does not apply to appellate authorities. Matter remanded to the AO to consider the claim on merits in accordance with law.  (AY. 2010-11 & 2014-15)