Held that  the Commissioner (Appeals) was not justified in refusing to admit the additional ground raised by the assessee ; he had misinterpreted the decision of the Supreme Court in Goetze (India) Ltd. v. CIT (2006) 284 ITR 323 (SC). Since the restriction in entertaining a fresh claim otherwise than through a revised return of income was only applicable to the proceedings before the Assessing Officer and not the appellate authority, there are no fetters on the appellate authority in entertaining the fresh ground raised by the assessee, if it could be decided based on the facts available on record. The Commissioner (Appeals) should have adjudicated the issue by admitting the additional ground. The matter was restored back to the Assessing Officer for fresh examination.(AY. 2006-07 to 2010-11)