Assessee can raise additional claims before appellate authority

Unifrax India Ltd. Vs JCIT (ITAT Mumbai) ITAT Mumbai held that assessee is entitled to raise the additional legal submissions and also additional claims before the appellate authorities. Accordingly, appellate authorities have jurisdiction to entertain the new claim. Facts- AO made various additions, being aggrieved, the Appellant carried all the above issues in appeal before the CIT(A). However, the CIT(A) declined to grant any relief and vide order dated 16.12.2013 dismissed all the grounds raised by the Appellant in this regard. Being aggrieved, the Appellant are now in appeal before us cha...