Held that the assessee is entitle to make the new claim before the Appellate Authority though neither claimed in the original return nor filed the revised return. Appeal of revenue was dismissed. (AY. 2010-11)
PCIT v. Karnataka State Co-operative Federation Ltd. (2021) 280 Taxman 452 (Karn.)(HC)
S. 251 : Appeal-Commissioner (Appeals)-Powers-New claim-Can be made before the Appellate Authority though neither claimed in the original return nor filed the revised return. [S. 139]