How many judgments cite Goetze (India) Ltd. v. CIT?

1,842 judgments on BharatTax cite Goetze (India) Ltd. v. CIT (284 ITR 323), spanning 2008 to 2026.

Which sections of the Income Tax Act does Goetze (India) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 115JB, Section 37(1), Section 147, Section 153A.

Goetze (India) Ltd. v. CIT

284 ITR 323Supreme Court of India2006#13 most cited

What is Goetze (India) Ltd. v. CIT authority for?

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

1,842

judgments rely on this decision, according to BharatTax’s citation analysis of 367,282 Indian tax judgments — from 2008 to 2026.

Also referred to as

Goetze (India) Ltd v CIT · new claim by assessee · additional ground · revised return of income · section 139(5) · Assessing Officer powers · CIT(A) powers · ITAT powers · assessment proceedings · fresh claim · 284 ITR 323

Also reported as

157 Taxmann 1204 CTR 182157 Taxmann.com 1

Sections most often in play

Section 143(3)Section 14A Section 115JB Section 37(1)Section 147 Section 153A Section 143(1)Section 250

Issues it is cited on

section 139(5)book profits section 115j revenue expenditure section 115jb capital expenditure disallowance under section 14a section 32 section 254 section 37(1)transfer pricing adjustment liable to tax

Judgments citing Goetze (India) Ltd. v. CIT

Dy. Commissioner of Income-Tax 1(3)1, Aayakar Bhawan vs. Grindwell Norton Limited, Leela Business Park Mumbai

In the result, appeal of the Revenue is dismissed and cross objections of the assessee are allowed, in aforesaid terms

ITA 785/MUM/2024[2014-15]Status: DisposedITAT Mumbai17 May 2024AY 2014-15

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 14ASection 32(1)(iia)

…ider only dividend yielding investment was made for the first time before the CIT(A). The CIT(A) rejected said claim as the same was not made in the return of income or revised return of income. The Hon'ble Apex Court in Goetz (India) Ltd. Vs. CIT reported as 284 ITR 323 has held that the Assessing Officer can entertain a claim for deduction made in return of income or in revised return. However, the powers of Appellate Tribunal are not impinged to entertain claim not made in return of income. Thus, in the light of aforesaid decision of Hon'ble Apex Court, we admit claim made by the C.O. 54/Mum/2024 Grindwell Nor…

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1223/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1222/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date of…

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1166/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1068/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

M/S. Shilp Gravures Ltd., Ahmedabad vs. The DCIT, CPC, Bangaluru

In the result the appeal filed by the assessee is allowed for the statistical purposes

ITA 339/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad06 May 2024AY 2015-16

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri S.N Divatia with Shri Samir Vora, ARsFor Respondent: Ms Saumya Pandey Jain, Sr. DR

Section 143(1)Section 154

…in the return of income and therefore the AO has no power to entertain such request of the assessee without having filed the revised return of income in pursuance to the judgement of Hon’ble Supreme Court in the case of Goetze (India) Ltd vs. CIT reported in 284 ITR 323. However, the assessee has every right to make such claim before the higher forum which has also been held by the Hon’ble supreme court in the case of Goetze (India) A.Y. 2015-16 7 Ltd (supra). Now question arises, can the assessee make fresh claim in application filed under section 154 of the Act. In this regard, we find support and guidance fr…

DCIT 3(1), Mumbai vs. Bajaj Hindustan Td, Mumbai

In the result, the appeal of the assessee in ITA No

ITA 2218/MUM/2013[2008-09]Status: DisposedITAT Mumbai03 May 2024AY 2008-09

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Kirit Kamdar, CAFor Respondent: Shri S. Srinivasu, CIT-DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 2059/Mum/2013 (Assessment Year: 2008-09) Bajaj Hindusthan Limited Dy. CIT-3(1) Bajaj Bhawan, 2nd Floor, Aayakar Bhavan, M.K. Road, Jamnalal Bajaj Marg, 226, Vs. New Marine Lines, Nariman Point, Mumbai-400021 Mumbai - 400020. PAN : AAACB4351J Appellant) : Respondent) I.T.A. No. 2218/Mum/2013 (Assessment Year: 2008-09) Dy. CIT-3(1) Bajaj Hindusthan Limited Room No. 607, 6th Floor, Bajaj Bhawan, 2nd Floor, Aayakar Bhavan, M.K. Road, Vs. Jamnalal Bajaj Marg, 226, Mumbai - 400020. Nariman Point,…

Bajaj Hindustan Ltd, Mumbai vs. DCIT 3(1), Mumbai

In the result, the appeal of the assessee in ITA No

ITA 2059/MUM/2013[2008-09]Status: DisposedITAT Mumbai03 May 2024AY 2008-09

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Kirit Kamdar, CAFor Respondent: Shri S. Srinivasu, CIT-DR

Section 14A

Gurnam Arora, Faridabad vs. DCIT, Circle-14(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 354/DEL/2023[2010-11]Status: DisposedITAT Delhi01 May 2024AY 2010-11

Bench: Shri Amit Shukla & Shri M. Balaganeshassessment Year: 2010-11

Section 139(1)Section 143(3)Section 234BSection 254

…jurisdiction while passing the impugned order. 6. That, in the view of facts and circumstances of the case and in law, the reliance placed on the judgment of the Hon'ble Supreme Court in the case of Goetze (India) Limited v. Commissioner of Income-tax, (2006) 284 ITR 323 (SC) by the AO/NFAC is misplaced and based on different facts. 7. That, in view of the facts and circumstances of the case and in law, the various observations made by the AO/NFAC are illegal, bad in law and contrary to facts on record and based on surmises and conjectures. 8. That the explanations given, evidence produced and material placed and…

Jagdish Soni, Jaipur vs. ITO, Jaipur

In the result, the appeal filed by the assessee is allowed for statistical

ITA 30/JPR/2024[2022-23]Status: DisposedITAT Jaipur25 Apr 2024AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vishnu Khandelwal (CA)For Respondent: Sh. Monisha Chaudhary (Addl. CIT)

Section 115BSection 143(1)Section 80CSection 80T

…ूआयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 30/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2022-23 cuke Jagdish Soni, ITO, Vs. Proprietor of Dhruv Jewels, Jaipur Shop No. 8, Dher Ke Balaji Crossing Sikar Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADVPS 9857 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vishnu Khandelwal (CA) jktLo…

M/S. Humara India Credit Co-Operative Society Limited, Kolkata vs. A.C.I.T., Circle - 33, Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 135/KOL/2023[2017-2018]Status: DisposedITAT Kolkata23 Apr 2024AY 2017-2018

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 M/S. Humara India Credit Acit, Circle-33, Co-Operative Society Limited Kolkata 101, 227/2 Mangal Jyoti Vs Ajc Bose Road, Kolkata- 700020. Pan: Aaaah 8186 M (Appellant) (Respondent) Present For: Assessee By : Shri Parveen Kumar Bansal, Ar Revenue By : Shri S. Datta, Cit, Dr Date Of Hearing : 13.03.2024 Date Of Pronouncement : 23.04.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2017-18 Is Directed Against The Order Dated 19.12.2022 Passed By The Ld. Commissioner Of Income-Tax, Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The ‘Ld. Cit(A)’].

For Appellant: Shri Parveen Kumar Bansal, ARFor Respondent: Shri S. Datta, CIT, DR

Section 143(2)Section 2(24)(x)Section 36(1)(va)Section 40

…sessment order. As discussed above, the appellant returned taxable income of Rs1.31,82,040 and then filed a revised computation reducing to a huge loss of Rs506,36,772,155. However, Honourable Supreme Court has decided in the Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 (SC) that such revision can be done only through revised return of Income during the assessment proceedings. Therefore, the AO's decision in this regard is partially confirmed. As decided by various cases quoted above by the appellant, this can be adjudicated in the appellate proceedings. Accordingly, it is seen from the "note on accounts to the…

Shri R V Shah Charitable Trust, Bhavnagar vs. The Dy.DIT, CPC, Bengaluru Current Jurisdiction the ITO, Exemp., Bhavnagar

In the result, the appeal filed by the assessee is partly allowed

ITA 257/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year : 2022-23 Shri R V Shah Charitable Trust The Dy. Director Of Income C/O. Madhu Silica Pvt.Ltd. Vs Tax, Cpc 147, Gidc, Vartej Bengaluru Bhavnagar 364 060 (Current Jao : Ito (Exempt), Gujarat Bhavnagar Pan: Aaets 0593 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri C. S. Sharma, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/04/2024 आदेश/O R D E R Per Narendra Prasad Sinha: The Present Appeal Is Filed By The Assessee Against The Order U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 19/01/2024 Passed By The Addl./Joint Commissioner Of Income-Tax (Appeals)-8, Mumbai [“Jcit(A)” In Short] For Assessment Year (Ay) 2022-23. 2. The Assessee Is A Charitable Trust & Filed Its Return Of Income For Ay 2022-23 On 17/10/2022 Declaring Total Income Of Rs.1,48,175/-. The Said Return Was Processed By Cpc Bengaluru U/S.143(1) Of The Act On 03/03/2023 & Income Was Determined At Rs.13,64,912/-. This Was Due To Denial Of Exemption U/S.10(23C) Of The Act By The Cpc. The Assessee Had Filed An

For Appellant: Shri Tushar Hemani, Sr. Adv. &For Respondent: Shri C. S. Sharma, Sr.DR

Section 10Section 10(23)(iv)Section 11Section 11(1)Section 143(1)Section 143(1)(a)Section 234BSection 246ASection 250

…turn of income, the exemption could not have been allowed only on the basis of Form 10B filed in the appellate proceedings. The Ld.JCIT(A) has relied upon the judgement of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. vs. CIT reported at (2006) 284 ITR 323 (SC), wherein it was held that the assessee cannot amend a return filed by him for making a claim for deduction other than by filing a revised return. We do not find any error in the direction of the Ld. JCIT(A) to avail the remedy u/s.119 of the Act to file the revised return. 5.3. The assessee has relied upon the decision of Hon’ble Gujarat Hig…

Ipca Laboratories Ltd., Mumbai vs. Dy CIT -CC-5(2), Mumbai

In the result, both the appeals of the assessee as well as the revenue for AYs 2009-10, 2010-11, 2011-12, 2012-13 & 2014-15 are partly allowed

ITA 881/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Apr 2024AY 2012-13

For Appellant: Shri Madhur Agrawal (Adv)For Respondent: Shri K. C Selvamani (DR)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…ed in the return of income filed by the assessee and accordingly rejected the same by following the decision of the Hon’ble Supreme & Others (Assessee & Revenue) A.Y Nos. 2009-10 to AY. 14-15 IPCA Laboratories Ltd Court in the case of Goetze India Ltd Vs CIT (284 ITR 323). Aggrieved by this action of the AO, the assessee preferred an appeal before the Ld. CIT(A) who following the decision of Hon’ble Bombay High Court in the case of CIT Vs Pruthvi Brokers & Shareholders (349 ITR 336) admitted this fresh claim raised by the assessee in the course of assessment. The Ld. CIT(A) thereafter analyzed the nature of subsi…

Ipca Laboratories Ltd., Mumbai vs. Dy CIT -CC-5(2), Mumbai

In the result, both the appeals of the assessee as well as the

ITA 880/MUM/2021[2009-10]Status: DisposedITAT Mumbai08 Apr 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…iled by the assessee and accordingly rejected the same by following the decision of the Hon’ble Supreme 90 ITA No.879 to 883/M/2021 & Others (Assessee & Revenue) A.Y Nos. 2009-10 to AY. 14-15 IPCA Laboratories Ltd Court in the case of Goetze India Ltd Vs CIT (284 ITR 323). Aggrieved by this action of the AO, the assessee preferred an appeal before the Ld. CIT(A) who following the decision of Hon’ble Bombay High Court in the case of CIT Vs Pruthvi Brokers & Shareholders (349 ITR 336) admitted this fresh claim raised by the assessee in the course of assessment. The Ld. CIT(A) thereafter analyzed the nature of subsi…

Dy.CIT CC -5(2) Cent. RG. -5, Mumbai vs. M/S. Ipca Laboratories Ltd, Mumbai

In the result, both the appeals of the assessee as well as the

ITA 2571/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Apr 2024AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…iled by the assessee and accordingly rejected the same by following the decision of the Hon’ble Supreme ITA No.879 to 883/M/2021 & Others (Assessee & Revenue) A.Y Nos. 2009-10 to AY. 14-15 IPCA Laboratories Ltd 89 Court in the case of Goetze India Ltd Vs CIT (284 ITR 323). Aggrieved by this action of the AO, the assessee preferred an appeal before the Ld. CIT(A) who following the decision of Hon’ble Bombay High Court in the case of CIT Vs Pruthvi Brokers & Shareholders (349 ITR 336) admitted this fresh claim raised by the assessee in the course of assessment. The Ld. CIT(A) thereafter analyzed the nature of subsi…

DCIT- CC5(2), Mumbai vs. Ipca Laboratories Ltd., Mumbai

In the result, both the appeals of the assessee as well as the

ITA 2569/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…led by the assessee and accordingly rejected the same by following the decision of the Hon’ble Supreme ITA No.879 to 883/M/2021 & Others (Assessee & Revenue) A.Y Nos. 2009-10 to AY. 14-15 IPCA Laboratories Ltd 90 Court in the case of Goetze India Ltd Vs CIT (284 ITR 323). Aggrieved by this action of the AO, the assessee preferred an appeal before the Ld. CIT(A) who following the decision of Hon’ble Bombay High Court in the case of CIT Vs Pruthvi Brokers & Shareholders (349 ITR 336) admitted this fresh claim raised by the assessee in the course of assessment. The Ld. CIT(A) thereafter analyzed the nature of…

CIT -CC5(2) Central RG., -5, Mumbai vs. M/S. Ipca Laboratories Ltd, Mumbai

ITA 2565/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Apr 2024AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) 2

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

DCIT -CC5(2) Central RG., -5, Mumbai vs. M/S. Ipca Laboratories Ltd, Mumbai

ITA 2563/MUM/2021[2009-10]Status: DisposedITAT Mumbai08 Apr 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बनाम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…d by the assessee and accordingly rejected the same by following the decision of the Hon’ble Supreme ITA No.879 to 883/M/2021 & Others (Assessee & Revenue) A.Y Nos. 2009-10 to AY. 14-15 IPCA Laboratories Ltd 90 Court in the case of Goetze India Ltd Vs CIT (284 ITR 323). Aggrieved by this action of the AO, the assessee preferred an appeal before the Ld. CIT(A) who following the decision of Hon’ble Bombay High Court in the case of CIT Vs Pruthvi Brokers & Shareholders (349 ITR 336) admitted this fresh claim raised by the assessee in the course of assessment. The Ld. CIT(A) thereafter analyzed the nature of…

M/S. Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd), Mumbai vs. Dy Comm of Income Tax- Central Circle-7(2), Mumbai

In the result, the appeal and cross objections of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 320/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13)

For Appellant: Shri S. S. Nagar & Shri BFor Respondent: Dr. Mahesh Akhade (DR)

Section 132Section 143(2)Section 153A

…ter considering the decisions of the Hon’ble Supreme Court in the cases of Addl. CIT v. Gurjargravures (P.) Ltd., (111 ITR 1), Jute Corpn. of India Ltd. v. CIT (187 ITR 688), National Thermal Power Co. Ltd. v. CIT (229 ITR 383) and Goetze (India) Ltd. v. CIT (284 ITR 323) has upheld the powers of the appellate authorities including Ld. CIT(A) to entertain and adjudicate additional claims which was not made by an assessee in the return of income. 8.9 We further note that, on similar set of facts & circumstances, identical contention was also raised by the Revenue before the Hon'ble Calcutta High Court in the case…

DCIT, CC-7(2), Mumbai vs. M/S. Patanjali Foods Ltd., ( Formerly Known As Ruchi Soya Industries Ltd, Mumbai

In the result, the appeal and cross objections of the assessee are

ITA 1176/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) Dcit, Central Circle-7(2) Room No. 637, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. बनाम / M/S. Patanjali Foods Ltd Vs. (Formerly Known As Ruchi Soya Industries Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. Cross Objection No.51/Mum/2023 (Arising Out Of I.T. A. No. 1172/Mum/2023) (निर्धारण वर्ष / Assessment Year: 2010-11) M/S. Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. बनाम / Dcit, Central Circle-7(2) Vs. Room No. 637, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. & आयकर अपील सं/ I.T. A. No. 320/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) M/S. Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd) बनाम / Vs. Dcit, Central Circle-7(2) Room No. 637, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci1220M 2

For Appellant: Shri S. S. Nagar & Shri BFor Respondent: Dr. Mahesh Akhade (DR)

Section 132Section 143(2)Section 153A

…ter considering the decisions of the Hon'ble Supreme Court in the cases of Addl. CIT v. Gurjargravures (P.) Ltd., (111 ITR 1), Jute Corpn. of India Ltd. v. CIT (187 ITR 688), National Thermal Power Co. Ltd. v. CIT (229 ITR 383) and Goetze (India) Ltd. v. CIT (284 ITR 323) has upheld the powers of the appellate authorities including Ld. CIT(A) to entertain and adjudicate additional claims which was not made by an assessee in the return of income. 8.9 We further note that, on similar set of facts & circumstances, identical contention was also raised by the Revenue before the Hon'ble Calcutta High Court in the case…