ILLABEN JAYANTKUMAR DOSHI,RAJKOT vs. INCOME TAX OFFICER , RAJKOT

Facts

For Assessment Year 2013-14, the assessee's income included a double addition of Rs. 13,32,054/- and a disallowance of Rs. 2,852/- under Section 14A. The CIT(A) upheld the additions and dismissed the appeal, stating that fresh claims could not be admitted at the appellate stage without a revised return, referencing Goetze (India) Ltd.

Held

The Tribunal clarified that while an Assessing Officer might not entertain fresh claims without a revised return, appellate authorities are empowered to consider such claims to determine the correct income. It found that Rs. 13,32,054/- was indeed erroneously added twice and directed the AO to rectify this error and re-compute the taxable income.

Key Issues

Whether appellate authorities can admit fresh claims regarding inadvertent errors in income computation, even if not made via a revised return.