Assessee entitled to raise Additional claims in Appeal when not made in Returns filed: ITAT [Read Order]

The ITAT held that the bank was entitled to raise the additional claim during the appeal, even though it was not included in the original return
By Saagarika Gopinath - On October 3, 2024 11:14 am - 2 mins read
Income Tax - ITAT Ahmedabad - File Returns - TAXSCAN

In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) held that the assessee is entitled to raise additional claims in appeal that were not made when the returns were filed. In this case, the assessee, Bharuch Dist. Central Co-op. Bank Ltd., which is a co-operative bank, filed its…

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