CIT (A) can accept fresh claim raised by the Assessee – ITAT

Ld.Counsel for the assessee Mr.Sandeep Sadra on the other hand pointed out that the assessee has made a fresh claim before the Commissioner of Income Tax (Appeals) and as all the facts are on record and as the Assessing Officer has himself recorded that the claim is correct, the Commissioner of Income Tax (Appeals) was right in allowing the claim.

As the Statute provides for a deduction and as the facts have not been disputed by the Ld.D.R., and as the Hon’ble Supreme Court in the case of Goetz

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