CIT(A) have powers to consider claim of assessee which was left half way by AO

Addl. CIT Vs Mayur Batra (ITAT Delhi)

When the taxable income of the tax-payer has to be computed on the basis of partial information in Return and remaining on queries put by the Ld AO during assessment, then in the next place the sum payable by assessee, on the basis of such computation has to be determined and which certainly includes taking into consideration, if the income so assessed is exempt or subject to any deductions and only then a notice of demand in the prescribed form specifying the sum so payable can be serve

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