Additional claim can be made before ITAT despite no such claim in Return of Income

Bector Food Specialties Ltd Vs JCIT (ITAT Chandigarh) The issue under consideration is whether submitting additional claims before tribunal, which is not claim in return of income will be sustain in law? ITAT states that, the case laws cited by the Ld. counsel for the assessee are applicable to the issue raised before us. Even the Hon’ble Bombay High Court in the case of “CIT vs. Pruthvi Brokers and Shareholders Pvt. Ltd.” (2012) 349 ITR 336 (Bom.) has observed that the assessee is entitled to raise not merely additional legal submissions before the appellate authorities, but is ...