Held that the CIT(A) can entertain a fresh claim made by the assessee, even if such a claim was not made in the return of income or by way of a revised return. (AY. 2018-19)
Shipping Corporation of India v. DCIT (2025) 235 TTJ 163 / 173 taxmann.com 190 (Mum)(Trib)
S. 251: Appeal-Commissioner (Appeals)-Powers-Additional claim-CIT(A) can entertain a fresh claim made by the assessee, even if such a claim was not made in the return of income or by way of a revised return.[S. 139]
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