- By filing off course u/s 139(5) – revised return
- Before AO relying on CIRCULAR NO. 14 (XI-35) D OF 1955 DATED 11-4-1955 & Geo Industries & Insecticide 234/541 – but debatable as Goetze’s Case makes it clear that AO has limited power
- Under 148 –
- Where a 148 notice is received but a revised return can still b filed, file a revised return for a legitimate claim thereafter and file another return u/s 148 being replica of the revised return
- Where fresh claims related to escape income can be made u/s 148
- Under 154 if AO omits to allow certain relief despite availability of all records, even during assessment, the assessee is legally entitled irrespective of whether or not it was claimed in return or during the assessment proceedings
- Fresh Claim allowed u/s 153A/153C in non abated assessment – Sheth Developers case (Bom) & Kirit Dahyabhai Patel (Guj)
- Previous Appellant Authorities: Where a revised return is not filed but the claim is legitimate, the appellate authorities have to consider the correctness of the claim and allow the same if evidence was filed during assessment
- Fresh claims can be considered u/s 264 even if discovered by the assessor after assessment or even against intimation u/s 143(1)
- Application for fresh claim before CBDT u/s 119(2)(b) r.w. circular 9/2015
- Fresh Claim in de novo remand proceedings – yes Curewel India’s case (Del)
