Assessee can raise additional claim at Appellate stage without filing Revised Return

1) The present appeal pertains to Assessment Year 2008- ­09. 2. Mr. Tejveer Singh, the learned counsel for the Appellant states that the appeal involves following substantial question of law; “(a) On the facts and in the circumstances of the case and in law, the Tribunal was not justified in holding that the CIT (Appeals) could exclude the deemed Capital Gain Income of the Trust from its Total Income even though the Assessee Trust had not claimed such exclusion in its Return of Income and no Revised Return had been filed by the Assessee Trust.” 3] According to the learned counsel, the Tr...