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The Commissioner of Income-tax (Appeals) has powers to entertain fresh claims even when one misses on a claim in the return, reaffirms High Court in [2021] 435 ITR 85 (Del).
Once a fresh claim is admitted by the CIT(A) there is no going back to the AO and the CIT(A) can verify the material placed before him before allowing the claim.
In this case the High Court turned down the ITAT order of remand to the AO after the CIT(A) order admitting and adjudicatinga fresh claim made before him.

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