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 367,368 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 14ASection 115JBSection 37(1)Section 147Section 153ASection 143(1)Section 250

Issues it is cited on

section 139(5)book profitssection 115jrevenue expendituresection 115jbcapital expendituredisallowance under section 14asection 32section 254section 37(1)transfer pricing adjustmentliable to tax

Judgments citing Goetze (India) Ltd. v. CIT

ACIT Special Range-3, New Delhi vs. Delhi Tourism & Transportation Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5922/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…taxmann 584 held as under:- "3. Learned counsel for the revenue submits that the assessee made claim by way of an application without filing a revised return and in such a situation, judgment of the Hon'ble Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 was applicable and deduction could not be allowed. 4. We are unable to accept the submission. The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible. Finding of the Tribunal is as under- Page 31 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Tran…

Addi. CIT Spl. Range-3, New Delhi vs. Delhi Tourism & Transportation Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5920/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…taxmann 584 held as under:- "3. Learned counsel for the revenue submits that the assessee made claim by way of an application without filing a revised return and in such a situation, judgment of the Hon'ble Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 was applicable and deduction could not be allowed. 4. We are unable to accept the submission. The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible. Finding of the Tribunal is as under- Page 31 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Tran…

Delhi Tourism & Transportation Development Corporation Ltd., New Delhi vs. DCIT Circle-10(1), New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…taxmann 584 held as under:- "3. Learned counsel for the revenue submits that the assessee made claim by way of an application without filing a revised return and in such a situation, judgment of the Hon'ble Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 was applicable and deduction could not be allowed. 4. We are unable to accept the submission. The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible. Finding of the Tribunal is as under- Page 31 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Tran…

Delhi Tourism Transportation and Development Corporation Ltd., New Delhi vs. Addl.CIT, Special Range-3, New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…taxmann 584 held as under:- "3. Learned counsel for the revenue submits that the assessee made claim by way of an application without filing a revised return and in such a situation, judgment of the Hon'ble Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 was applicable and deduction could not be allowed. 4. We are unable to accept the submission. The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible. Finding of the Tribunal is as under- Page 31 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Tran…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…taxmann 584 held as under:- "3. Learned counsel for the revenue submits that the assessee made claim by way of an application without filing a revised return and in such a situation, judgment of the Hon'ble Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 was applicable and deduction could not be allowed. 4. We are unable to accept the submission. The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible. Finding of the Tribunal is as under- Page 31 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Tran…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…taxmann 584 held as under:- "3. Learned counsel for the revenue submits that the assessee made claim by way of an application without filing a revised return and in such a situation, judgment of the Hon'ble Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 was applicable and deduction could not be allowed. 4. We are unable to accept the submission. The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible. Finding of the Tribunal is as under- Page 31 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Tran…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…taxmann 584 held as under:- "3. Learned counsel for the revenue submits that the assessee made claim by way of an application without filing a revised return and in such a situation, judgment of the Hon'ble Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 was applicable and deduction could not be allowed. 4. We are unable to accept the submission. The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible. Finding of the Tribunal is as under- Page 31 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Tran…

Kec International Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle-5(2)(1), Mumbai

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

ITA 2512/MUM/2022[2018-2019]Status: DisposedITAT Mumbai13 Sept 2023AY 2018-2019

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blekec International Limited V. Dcit – Circle – 5(2)(1) 463 Rpg House Room No. 571, 5Th Floor Dr. Annie Besant Road Aayakar Bhawan Churchgate, Mumbai - 400020 Worli, Mumbai – 400030 Pan: Aacck5599H (Appellant) (Respondent)

Section 143(3)Section 144BSection 144C(5)Section 234BSection 80JSection 90

…ngly, allowed. 21. With regard to Ground Nos. 4,5,6 and 7 of grounds of appeal, these grounds are raised for the first time during this assessment year before the Assessing Officer and Ld. DRP. In our view, as held in the case of Goetze (India) Ltd., v. CIT [284 ITR 232 (SC)], the appellate authorities can entertain the fresh claim for deduction otherwise than by revised return of income. After considering the overall merits on the submissions made by the assessee, we are inclined to remit these issues back to the file of Assessing Officer with a direction to verify the records submitted by Page No. | 19 KEC Int…

Pulpatta Service Co-Operative Bank Limited, Malappuram vs. The ITO Ward-2, Tirur

In the result, the assessee’s appeal is dismissed

ITA 836/COCH/2022[2014-2015]Status: DisposedITAT Cochin31 Aug 2023AY 2014-2015

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sh.K. Rishal, AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 10BSection 139(1)Section 143(3)Section 2Section 80A(5)Section 80PSection 80P(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &Shri Manomohan Das, JM ITA No.836/Coch/2022: Asst.Year:2014-2015 Pulpatta Service Co-operative The Income Tax Officer Bank Limited, Pulpatta Post Ward - 2 vs. Malappuram – 676 123. Tirur. [PAN: AACAP2318K] (Appellant) (Respondent) Appellant by: Sh.K. Rishal, Adv. Respondent by:Smt. J.M. Jamuna Devi, Sr. DR Date of Date of Hearing : 08.08.2023 Pronouncement: 31.08.2023 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the appellate order dated 21.5.2022 confirming it’s assessment under section…

Honda Motorcycle and Scooter India Pvt. Ltd., Gurgaon vs. ACIT, Circle-1(1), Gurugram

In the result, the appeal of the assessee is partly allowed for

ITA 1523/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Aug 2023AY 2017-18

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri Harpreet Singh Ajmani, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 92C

…any relief available to during the assessment and therefore the claim of deduction shall be allowed by the AO. AO / DRP summarily rejected the plea of the Appellant by placing reliance on the Hon'ble SC decision in the case of Goetze India Ltd. v. CIT, [2006] 284 ITR 323 (SC) and held that the assessee has raised the claim during the assessment proceedings by filing submission and not by filing revised return. Therefore, in light of the above-mentioned judicial precedent, AO/DRP rejected the additional claim of the assessee. Ld. Counsel of the assessee submitted that this issue is also covered in favour of th…

Tech Data(Singapore) Pte Limited, Mumbai vs. The Deputy Comm. of Income Tax (It) Circle -4(1)(2), Mumbai

In the result, ground No.3 of appeal is allowed

ITA 2367/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Aug 2023AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.2367/मुं/ 2022 (िन.व.2019-20) Tech Data (Singapore) Pte Limited, 10, #05-17/20 Techpoint, Ang Mo Kio Street 65, Singapore -569059 Pan: Aagct-0951-J ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner Of Income Tax International Taxation, Circle -4(1)(2) Mumbai . ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi "ितवादी "ारा/Respondent By : Shri Avneesh Tiwari सुनवाई क" ितिथ/ Date Of Hearing : 22/05/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 21/08/2023 आदेश आदेश/ Order आदेश आदेश Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 19/07/2022 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [ In Short ‘The Act], For The Assessment Year 2019-20. 2. The Assessee In Appeal Has Raised Five Grounds. The Gist Of Grounds Raised By The Assessee In Appeal Is As Under: (I) Challenge To Validity Of Assessment – Notice U/S. 143(2) Of The Act Issued Without Authority.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Avneesh Tiwari
Section 143(2)Section 143(3)Section 234ASection 274

…y. Dehors, the findings of Assessing Officer on this issue, the Assessing Officer could not have entertained the fresh claim made during assessment proceedings in the light of decision rendered by Hon’ble Apex Court in the case of Goetze (India) Ltd. Vs. CIT, 284 ITR 323. Nevertheless, the Appellate Authority has the power to entertain a fresh claim made by the assessee. The case of the assessee is that the assessee falls in second category, as classified in para-4 of the judgment rendered in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT (supra). For the sake of completeness, para-4 of th…

Om Prakash Bishu, Kuchaman City vs. DCIT, Jodhpur

In the result, appeal of the assessee is allowed

ITA 107/JODH/2022[2019-20]Status: DisposedITAT Jodhpur18 Aug 2023AY 2019-20
Section 115BSection 133ASection 142ASection 142A(4)Section 143(2)Section 143(3)Section 2Section 69B

…aiming deduction u/s.54F of the Act. Therefore, the Pr. CIT found that the assessee is not entitled for deduction u/s. 54F of the Act. The Ld. Departmental Representative placed reliance on the judgment of Apex Court in the case of Goetze (India) Ltd vs. CIT, 284 ITR 323 (SC). 4. Having heard the Ld. Representative for the assessee and the Ld. Departmental Representative and perused the relevant material available on record. We also carefully went through the judgment of Apex Court in the case of Goetze (India) Ltd. In the very same judgment, the Apex Court categorically found that the power of this Tribunal wil…

Assistant Commissioner of Income Tax (Central Circle-2), Raipur vs. Shri Vikas Kumar Fatehramka, Pandri

In the result the appeal of the Revenue is allowed

ITA 77/RPR/2022[2018-19]Status: DisposedITAT Raipur17 Aug 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.77/Rpr/2022 (Assessment Year: 2018-19) The Assistant Commissioner – Shri Vikas Kumar Fatehramka Pvt. Ltd., Of Income Tax, Vs Prop. Goyal Sales, Central Circle -2, Raipur. Behind Mata Garage, Near Jai Bhole Complex, Pandri, Raipur (C.G.) Pan No. : Aadpf 2412 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue By : Shri Satya Prakash Sharma. Sr. निर्धारितीती की ओर से /Assessee By : Dr Shri Ravi Agrawal, Ca सुनवाई ाई की तारीख / Date Of Hearing : 01/08/2023 घोषणा की तारीख/Date Of Pronouncement : 17/08/2023

For Appellant: DR Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma. Sr
Section 115Section 115BSection 133A

…Ld.Counsel for the Revenue in the said case that the claim made by the assessee by way of application without filing a revised return is not allowable in accordance with judgment of the Hon’ble Supreme Court in the case of Goetze India Ltd. v. CIT reported in 284 ITR 323 in this aspect, the Hon’ble Highcourt Court has held as under: 4. We are unable to accept the submission, The Tribunal has considered this issue and found that as per Form 10CCB filed during assessment proceedings, the claim of the assessee was admissible, Finding of the Tribunal is as under:- "19, In view of the above, we find no error in the o…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…ppellate authorities is favourably settled by the categorical decision of Hon’ble Apex Court in National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC) and the same has been reiterated by the Apex Court later in Goetze (India) Limited vs. CIT (2006) 284 ITR 323 (SC). 4. The ld. D/R on the other hand strongly relied upon the order of ld. CIT (A). 5. We have carefully heard the rival contentions and perused written submissions filed by the assessee. We have also carefully gone through the order of ld. CIT (A). The judicial precedents as relied upon during the course of hearing have duly been deliberate…

Edenred Se (Formerly Known As Edenred Sa, Mumbai vs. Dy. Comm of Income Tax International Taxation-2(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1563/MUM/2022[2019-20]Status: DisposedITAT Mumbai04 Aug 2023AY 2019-20

Bench: Shri Vikas Awasthi () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)

…ds management fees and TSIS services by relying on its own order for A.Y. 2015-16. With regard to the fresh claim made by the assessee towards guarantee fee, the DRP did not admit the claim of the assessee by relying on the decision of Goetze India Ltd vs CIT 284 ITR 323 (SC). The assessee is in appeal before the Tribunal against the final order of assessment passed by the Assessing Officer pursuant to the directions of the DRP by raising the following grounds:- “1. General Ground The Assessing Officer („AO‟) has erred in assessing the total income at INR 7,76,57,184/- as against INR 1,25,805/- as per the revised…

M/S Wevin Private Limited, Bangalore vs. Pr. Commissioner of Income-Tax, Circle-7(1)(1), Bangalore

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

ITA 367/BANG/2023[2011-12]Status: DisposedITAT Bangalore02 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri L. Bharath, A.RFor Respondent: Shri V. Parithivel, D.R
Section 201Section 250Section 254

…pany (229 ITR 137) by Hon’ble Karnataka High Court. 3.1 Further, he relied on the judgement of Hon’ble Supreme Court in the case of Jute Corporation of India (187 ITR 688) and also judgement of Hon’ble Supreme Court in the case of Goetze (India) Ltd. Vs. CIT (284 ITR 323) (SC). The ld. A.R. also brought on record details of availability of these facts on record before the ld. AO as below: M/s. Wevin Private Limited, Bangalore Page 3 of 9 Sl.N Particu-lars Total Prior AYs Amount (in Rs.) ITR (PB Vol.2) ITR-V Computation o. amount (PB (PB Vol.2) Vol.2) 1 Closed project 40,00,000 AY 40,00,000 38 58 59 expenses 2010…

ACIT-5(1)(1), Mumbai vs. M/S. Essar Shipping Ltd., Mumbai

In the result, the appeal of the Revenue is allowed partly for In the result, the appeal of the Revenue is allowed partly for In the result, the appeal of the Revenue is allowed partly for statisti...

ITA 87/MUM/2023[2014-15]Status: DisposedITAT Mumbai31 Jul 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit Circle 5(1)(1), M/S Essar Shipping Ltd., R. No. 568, Aayakar Bhavan, Essar House, 11, K K Marg, Vs. M.K. Road, Mumbai-400020. Mahalaxmi, Mumbai-400034. Pan No. Aacce 3707 D Appellant Respondent

For Appellant: Mr. Rishav PatawariFor Respondent: Mr. Mudit Nagpal, CIT-DR
Section 115VSection 36(1)

…rding the decision of the the Assessing Officer and disregarding the decision of the Hon'ble Supreme Court in the case of Goetze India Ltd. V Hon'ble Supreme Court in the case of Goetze India Ltd. V Hon'ble Supreme Court in the case of Goetze India Ltd. V CIT 284 ITR 323 wherein it is clear that t CIT 284 ITR 323 wherein it is clear that there is no here is no provision in the Act to make amendment in the return of provision in the Act to make amendment in the return of provision in the Act to make amendment in the return of income by modifying an application of the assessment income by modifying an application o…

Gurdip Singh Kapur Legal Heir Smt.Nirmal Kapur, New Delhi vs. ACIT, International Taxation Circle -2(1)(2), New Delhi

In the result, appeal is partly allowed

ITA 2616/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2017-18 Late Gurdip Singh Kapur, Versus Acit, Circle 2(1)(2), Through Legal Heir-Smt. Nirmal International Taxation, Kapur, D-6/8, Vasant Vihar, New Delhi. New Delhi. Pan: Cygpp2489G (Appellant) (Respondent) Assessee By : Sh. Rajesh Mahna, Adv. & Sh. Vikram Kakkar, Adv. Revenue By : Sh. Sanjay Kumar, Sr. Dr

For Appellant: Sh. Rajesh Mahna, Adv. &For Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 144C(13)Section 54

…ing Officer rejected such claim on the ground that the claim was not made either in the original return of income or in 4 revised return of income. In this context, he relied upon decision of Hon’ble Supreme Court in case of Goetze (India) Ltd. v. CIT (2006) 284 ITR 323(SC). The assessee contested the aforesaid decision of the Assessing Officer before learned DRP. However, adopting the reasoning of the Assessing Officer, learned DRP rejected the claim of the assessee. 5. We have considered rival submissions and perused materials on record. Undisputedly, in lieu of cost of land, the assessee received a flat an…

Shri Rajkot Distt. Co. Op. Bank Ltd., Rajkot-Gujarat vs. The Asstt. Commr. of Income Tax, Circle-1(2), Rajkot-Gujarat

In the result, the appeal of the assessee is allowed

ITA 288/RJT/2018[2014-15]Status: DisposedITAT Rajkot19 Jul 2023AY 2014-15

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, Ld. A.RFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R
Section 250Section 30(1)(viii)Section 35(1)(viii)Section 36(1)(vi)Section 36(1)(viii)

…lowed the deduction higher than claim of assessee in the return of income. The assessee could claim higher deduction only through revised return of Income which he has not done. In view of the decision of Honable Apex court in the case of Goetze India Limited 284 ITR 323 the claim of additional deduction is not tenable. The judgments cited by assessee do not help the case of assessee In view of the decision of Honable Supreme Court In case of Goetze Indla. Wherein the Honable Supreme Court held that Assessing Officer has no power to entertain to claim of deduction otherwise when by filing the revised return of In…

DCIT, C-7, Jaipur vs. Bharat Mohan Raturi, Jaipur

In the result, the appeal of the Department is dismissed and that of the C

ITA 413/JPR/2022[2013-14]Status: DisposedITAT Jaipur11 Jul 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

For Appellant: Shri Anil Goya, CA &For Respondent: Mrs. Runi Pal, Addl. CIT-DR
Section 148Section 54Section 54F

…eduction of purchase tax liability - Held, no Even where a claim is not made in ROI, including revised ROI, although the AO is not empowered to allow such claim, the same can be raised before CIT(A) as additional grounds of appeal - - Goetze India Ltd. v. CIT 284 ITR 323 (SC) - CIT v. Jai Parabolic Springs Ltd. 306 ITR 42 (Del.) 2. It is submitted that the assessee had sold a residential house at Plot No. 6/390 Vidhyadhar Nagar, Jaipur vide registered sale deed dated 27/7/2012(copy at Paper Book page No 35 to 40) for Rs 1,00,00,000/-. There was one residential house constructed on the plot of land is evident from…