The assessee raised a fresh claim before the Dispute Resolution Panel for the first time. The Tribunal held that a valid claim could be entertained by the Dispute Resolution Panel even though it had not been made before the Assessing Officer and restored the issue for consideration on merits. (AY. 2019-20).
Edenred SE (formerly known as Edenred SA) v. Dy. CIT [2023] 153 taxmann.com 161 / (2025) 129 ITR 603 (Mum.)(Trib.)
S. 144C: Dispute Resolution Panel-Fresh claim-Valid claim raised for first time before Panel-Maintainable-Matter remanded for adjudication on merits.[S. 254(1)]
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