In GMR Infrastructure Ltd. v. the Deputy Commissioner of Income Tax [ITA No. 1036 of 2017 decided on July 6, 2021] Gmr Infrastructure Ltd. (“the Appellant”) filed an appeal against order by ITAT, Bangalore w.r.t. to the issue that whether the Appellant is entitled to raise a fresh claim during the Assessment proceeding under Section 153A of the Income Tax Act, 1961 (“IT Act”) pursuant to search action under Section 132 of the IT Act.