Case Law Details
Case Name : CIT Vs M/s. Pruthvi Brokers & Shareholders Pvt. Ltd. (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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It is clear to us that the Supreme Court did not hold anything contrary to what was held in the previous judgments to the effect that even if a claim is not made before the assessing officer, it can be made before the appellate authorities. The jurisdiction of the appellate authorities to entertain such a claim has not been negated by the Supreme Court in this judgment. In fact, the Supreme Court made it clear that the issue in the case was limited to the power of the assessing authority and that the judgment does not impinge on the power of the Tribunal under
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