The Madras High Court in 16ITR-OL 1 held that appellate authorities like CIT (A) and ITAT are bound under the law to accept new claims not raised in original or revised return. It goes without saying that the facts necessary for considering such claims are on record file. New claim based on record can be made before CIT(A)/ITAT/CIT ( s. 264 proceedings) also vide 367ITR85, 394ITR247, 75 taxmann.com 298. Also a contention not requiring fresh facts or documents can be taken up in appeal vide 9ITR- OL 774. Yet further both CIT (A) and the Tribunal may lawfully admit fresh evidence vide 73ITR (Trib) SN 35.