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

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…Ld. CIT(A) has failed to appreciate that the A.O hasno power to entertain a claimmade by the Assessee otherwise than by filing a revised return – the Ld. DR has placed reliance on the judgment of the Hon’ble Supreme Court in Goetze (India) Ltd.Vs. CIT (2006) 284 ITR 323 (ii) That, since the Assessee had not filed the return of income within the due date prescribed/s 139(1) of the Act, the right course of action for the Assessee would be to file condonation of delay u/s 119(2)(b) & (c) of the Act with the Appropriate Authority for filing of return of income, which was not done. (iii) That the Hon’ble Jodhpur ITAT…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…Ld. CIT(A) has failed to appreciate that the A.O hasno power to entertain a claimmade by the Assessee otherwise than by filing a revised return – the Ld. DR has placed reliance on the judgment of the Hon’ble Supreme Court in Goetze (India) Ltd.Vs. CIT (2006) 284 ITR 323 (ii) That, since the Assessee had not filed the return of income within the due date prescribed/s 139(1) of the Act, the right course of action for the Assessee would be to file condonation of delay u/s 119(2)(b) & (c) of the Act with the Appropriate Authority for filing of return of income, which was not done. (iii) That the Hon’ble Jodhpur ITAT…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…Ld. CIT(A) has failed to appreciate that the A.O hasno power to entertain a claimmade by the Assessee otherwise than by filing a revised return – the Ld. DR has placed reliance on the judgment of the Hon’ble Supreme Court in Goetze (India) Ltd.Vs. CIT (2006) 284 ITR 323 (ii) That, since the Assessee had not filed the return of income within the due date prescribed/s 139(1) of the Act, the right course of action for the Assessee would be to file condonation of delay u/s 119(2)(b) & (c) of the Act with the Appropriate Authority for filing of return of income, which was not done. (iii) That the Hon’ble Jodhpur ITAT…

Amrish Kumar, Ghaziabad vs. ITO Ward 1(5), Ghaziabad

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

ITA 3924/DEL/2019[2010-11]Status: DisposedITAT Delhi05 Apr 2023AY 2010-11

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2010-11]

Section 144Section 147Section 48Section 54F

…e in sale of property. 4. Upon assessee’s appeal, the ld. CIT(A) sustained the order of the Assessing Officer. The assessee claims for 54F exemption was also denied by referring the decision of Hon’ble Supreme Court in the case of Goetze India Ltd. vs CIT (284 ITR 323)(SC) 5. Against this order, the assessee is in appeal before us. 6. We have heard the ld. DR and perused the records. The assessee has prayed that he was not presented the case properly before the Assessing Officer when order was passed u/s 144 of the Act. The assessee also pleaded that he was misguided by the professional who attended the ap…

Shri Lalit Yashwant Kanungo, Mum vs. ITO-19(2)(1), Mum

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

ITA 31/MUM/2023[2016-17]Status: DisposedITAT Mumbai31 Mar 2023AY 2016-17
For Appellant: NoneFor Respondent: Shri Anil Gupta
Section 250(6)

…respect of interest expense to the tune of Rs.12,78,517/- incurred on account of housing loan paid to the Punjab National Bank (PNB) was not entertained by the AO citing the decision of the Hon’ble Supreme Court in the case of Goetze (India) Pvt. Ltd. Vs. CIT 284 ITR 323 (SC). Thereafter, he disallowed the claim of deduction in respect of interest of Rs.12,78,517/- and added it to the income of the assessee and re-computed the total income at Rs.17,33,460/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) who noted that the despite notices issued on four (4) occasions, the assessee neither submi…

M/S the State Bank of Patiala, Patiala vs. ACIT, Patiala

In the result, the appeals of the assessee are partly allowed for In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 510/CHANDI/2017[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 The State Bank Of India Asst. Cit Circle-Patiala, (Successor To State Bank Of Aayakar Bhavan, Vs. Patiala), Patiala-147001 Dgm & Cfo, Sbi, Local Head Office – Chandigarh, 2Nd Floor, Sector 17A, Chandigarh- 160017. Pan No. Aaccs 0143 D Appellant Respondent Assessee By : Mr. Ketan Ved & Mr. Ninadpatade, Ars Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 09/03/2023 Date Of Pronouncement : 31/03/2023

For Appellant: Mr. Ketan Ved &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 2Section 36(1)Section 36(1)(viia)

…the assessee was raised before the Ld. CIT(A) but the Ld. CIT(A) has not decided the raised before the Ld. CIT(A) but the Ld. CIT(A) has not decided t raised before the Ld. CIT(A) but the Ld. CIT(A) has not decided t issue.In Goetze (India) Ltd. v. CIT (2006) 284 ITR 323 (SC), the (India) Ltd. v. CIT (2006) 284 ITR 323 (SC), the (India) Ltd. v. CIT (2006) 284 ITR 323 (SC), the Supreme Court held that the assessee can make a claim for Supreme Court held that the assessee can make a claim for Supreme Court held that the assessee can make a claim for deduction, which has not been claimed in the return, only by filin…

Tolani Shipping Co.Ltd, Mumbai vs. DCIT Cir 5(3), Mumbai

In the result, appeal of the assessee for A

ITA 1243/MUM/2015[2010-11]Status: DisposedITAT Mumbai31 Mar 2023AY 2010-11
Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & M/s. Tolani Shipping Co. Ltd Vs. DCIT, CIR-5(3) 10-A, Bakhtawar Mumbai Nariman Point 10-A, Bakhtawar, Mumbai – 400 021 Nariman Point Mumbai – 400 021 PAN/GIR No.AAACI4127C (Appellant) .. (Respondent) Assessee by Shri Satyaprakash Singh Revenue by Dr. Samuel Pitta Date of Hearing 20/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos. 1755/Mum/2014 & 1243/Mum/2015 for A.Yrs.2009-10 & 2010-11 preferred by the…

Tolani Shipping Co.Ltd, Mumbai vs. DCIT Cir 5(3), Mumbai

In the result, appeal of the assessee for A

ITA 1755/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10
Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & M/s. Tolani Shipping Co. Ltd Vs. DCIT, CIR-5(3) 10-A, Bakhtawar Mumbai Nariman Point 10-A, Bakhtawar, Mumbai – 400 021 Nariman Point Mumbai – 400 021 PAN/GIR No.AAACI4127C (Appellant) .. (Respondent) Assessee by Shri Satyaprakash Singh Revenue by Dr. Samuel Pitta Date of Hearing 20/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos. 1755/Mum/2014 & 1243/Mum/2015 for A.Yrs.2009-10 & 2010-11 preferred by the…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 6900/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…irst time before him during the course of assessment proceedings and since the claim was not made either in the return of income or in the revised return of income, applying the decision of the Hon’ble Supreme Court in the case of Goetze India Ltd reported in 284 ITR 323 (SC), denied to grant deduction for the same. We find that the decision of Goetze India Ltd does not prohibit an assessee who has a valid claim to be made before the appellate authorities. Moreover the restriction provided by the said decision, shall not apply to appellate authorities. This is provided in the last paragraph of the decision of the…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 8710/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…irst time before him during the course of assessment proceedings and since the claim was not made either in the return of income or in the revised return of income, applying the decision of the Hon’ble Supreme Court in the case of Goetze India Ltd reported in 284 ITR 323 (SC), denied to grant deduction for the same. We find that the decision of Goetze India Ltd does not prohibit an assessee who has a valid claim to be made before the appellate authorities. Moreover the restriction provided by the said decision, shall not apply to appellate authorities. This is provided in the last paragraph of the decision of the…

Tata Chemicals Ltd, Mumbai vs. DCIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 9057/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 Mar 2023AY 2006-07
Section 143(3)Section 144C(5)

…irst time before him during the course of assessment proceedings and since the claim was not made either in the return of income or in the revised return of income, applying the decision of the Hon’ble Supreme Court in the case of Goetze India Ltd reported in 284 ITR 323 (SC), denied to grant deduction for the same. We find that the decision of Goetze India Ltd does not prohibit an assessee who has a valid claim to be made before the appellate authorities. Moreover the restriction provided by the said decision, shall not apply to appellate authorities. This is provided in the last paragraph of the decision of the…

Oriental Bank of Commerce, Gurgaon vs. ACIT, Spl. Range-07, New Delhi

In the result, the appeal filed by the Assessee stands allowed

ITA 740/DEL/2020[2016-17]Status: DisposedITAT Delhi31 Mar 2023AY 2016-17

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2016-17

For Appellant: Sh. KVSR Krishna, Ld. CA &For Respondent: Ms. Sarita Kumar, Ld. CIT/DR
Section 115JSection 14ASection 250Section 36

…im made as an additional ground before the ld. CIT(A). The ld. CIT(A) at page 22, para 10 of his order has dismissed the assessee’s ground by not admitting the claim relying on the decision of the Hon’ble Supreme Court in the case of Goetze India Ltd. vs. CIT 284 ITR 373 (SC). 21. This issue is also covered in favour of the assessee by the order of the Co-ordinate Bench of ITAT in the assessee’s own case for the A.Y. 2011-12 in and ITA No.5969/Del/2014. The relevant part of the order is reproduced as under: “15. The assessee has raised an additional ground reading as under: “1. The appellant by this additional gr…

M/S.Kannan Devan Hills Plantations Company P. Ltd, Idukki vs. The ACIT, Cochin

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

ITA 27/COCH/2020[2016-17]Status: DisposedITAT Cochin30 Mar 2023AY 2016-17

Bench: SMT. BEENA PILLAI (Judicial Member), MS. PADMAVATHY S (Accountant Member)

For Appellant: Smt. Rohini Thampy, CA
Section 10Section 10(30)Section 30Section 801ASection 80I

…nal Thermal Power Co. Ltd. vs. CIT reported in (1998) 229 ITR 383 to contend that it was upon to the assessee to raise the points of law even before the Appellate Tribunal. Reliance is also placed on the decision of Goetz India Ltd. vs. CIT reported in (2006) 284 ITR 323 wherein Hon’ble Supreme Court observed as under: “4. The decision in question is that the power of the Tribunal under section 254 of the Income Tax Act, 1961, is to entertain for the first time a point of law provided the fact on the basis of which the issue of law can be raised before the Tribunal. The decision does not in any way relate to the…

ACIT Cent. Cir -7(1), Mumbai vs. Dr. D.Y.Patil Education Society, Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2299/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

ACIT CC -7(1), Mumbai vs. Dr. D.Y.Patil Education Society, Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2298/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

D.Y.Patil Education Society, Kolhapur vs. DCIT Cent. Cir 7(1), Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 1957/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

M/S Philips Electronics Nederland B.V., Kolkata vs. ACIT, (Int. Tax), Cir.-24(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 74/KOL/2021[2016-17]Status: DisposedITAT Kolkata15 Mar 2023AY 2016-17

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: Shri P. J. Pardiwalla & Shri Ketan Ved, ARFor Respondent: Shri G. Hukugha Sema, CIT
Section 139(5)Section 143(3)Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Philips Electronics Nederland Assistant Commissioner of B.V., Income Tax (International C/o Deloitte Haskins & Sells Taxation), Circle-2(1), LLP, Bengal Intelligent Park, Kolkata. Building Omega, 13th & 14th Vs. Floor, Block-EP&GP, Sector-V, Salt Lake Electronic Complex, Kolkata-700091. (PAN: AAFCP4361F) (Appellant) (Respondent) Present for: Appellant by : Shri P. J. Pardiwalla & Shri Ketan Ved, AR Respondent by : Shri G. Hukugha Sema, CIT Date of He…

Honda Motorcycle and Scooters India Pvt. Ltd., Gurugram vs. ACIT, Circle- 4(1), Gurugram

ITA 477/DEL/2021[2016-17]Status: DisposedITAT Delhi15 Mar 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17

Section 143(3)Section 144C(13)

…observed that the claim cannot be allowed as the assessee should have claimed it in the return of income filed for the impugned assessment year. 9. In this context, he relied upon the decision of Hon'ble Supreme Court in case of Goetz India Ltd. vs. CIT – 284 ITR 323. Against the rejection of claim of deduction, assessee raised objection before learned DRP. However, relying upon its direction on similar issue in assessee’s own case in assessment year 2015-16, learned DRP upheld the decision of the Assessing Officer. 4 ITA No.477/Del./2021 10. Before us, learned counsel appearing for the assessee submitted…

Ved Prakash Kathuria, Faridabad vs. ACIT, Circle-2, Faridabad

In the result, the appeal is allowed for statistical purpose

ITA 6266/DEL/2019[2015-16]Status: DisposedITAT Delhi15 Mar 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2015-16 Ved Prakash Kathuria Acit 11 Dlf Industrial Estate Vs Circle-2 Phase-2, Faridabad Faridabad Haryana -121001 Pan No.Aajpk4643C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2015-16 Ved Prakash Kathuria ACIT 11 DLF Industrial Estate Vs Circle-2 Phase-2, Faridabad Faridabad Haryana -121001 PAN No.AAJPK4643C (APPELLANT) (RESPONDENT) Appellant by Ms. Gunjan Jain, CA Respondent by Sh. Girish Kumar Kohli, Sr DR Date of hearing: 15/03/2023 Date of Pronouncement: 15/03/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A), Faridabad dated 17.06.2019 pertaining to A.Y.2…

The Shipping Corporation of India Ltd., Mumbai vs. Addl.C.I.T. Ltu, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes, while the appeal by the Revenue is dismissed

ITA 2550/MUM/2012[2008-09]Status: DisposedITAT Mumbai14 Mar 2023AY 2008-09

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh Joshi, Ms. Akshaya IyerFor Respondent: Ms. Richa Gulati
Section 234DSection 250Section 41(1)

…yed that ground No. 4 be treated as additional ground, and be admitted and adjudicated as per law. On the contrary, the learned Departmental Representative by placing reliance upon the decision of the Hon‟ble Supreme Court in Goetze India Ltd. Vs. CIT, [2006] 284 ITR 323 (SC), submitted that such a claim cannot be made for the first time before the Tribunal as neither in its return nor in any of the proceedings before the lower authorities, the assessee sought to change the „head of income‟ under which the aforesaid receipts are to be taxed. 37. We find that Hon'ble Supreme Court in Goetze India Ltd. (supra) and…