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6.8 Regarding the AO's finding as per point (iii) of para 6.3 above, it is noted that as the appellant had neither claimed, for whatever reasons, carry forward of loss as returned u/s 73A of the Act in its original return of income nor had filed any valid revised return of income to claim it as the original ITR itself was filed belatedly, the AO rightfully rejected the claim of appellant to carry forward and set off the unabsorbed loss u/s 35AD as per ruling of the Hon'ble Apex Court in the case of Goetze (India) Ltd. Vs. Commissioner of Income Tax (Central-II) [2006] 284 ITR 323 It is, however, noted that in the same case law, it has been held that this restriction of entertaining fresh claims of assessee made during assessment proceedings without fil valid ITR/revised ITR is limited to the powers of the assessing authority only and does not impinge on the power of the Income Tax Appellate Tribunal under section 254 of the Act or Commissioner of Income Tax (Appeals) under section 250 of the Act. It has also been held in various subsequent case laws that this restriction is not applicable to the appellate authorities and that the appellate authorities can entertain claims made otherwise than by way of return or revised return of income provided the appellate authorities must be satisfied that the claim was bonafide and could not have been made earlier for good reasons.