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, New Delhi vs. M/S. Dhanuka Agritech Ltd., Delhi

In the result, appeal of the Revenue dismissed

ITA 3837/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Nov 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri S.S. Nager, C.AFor Respondent: Ms. Rakhi Bimal, Sr. D.R
Section 115JSection 155J

…sions of the Act by holding that the appellant had not made the claim in the revised return of income relying on the decision of 7 ITA.No.3837/Del./2016 M/s. Dhanuka Agritech Ltd., Delhi. Hon'ble Apex Court in the case of CIT vs. Goetze India Ltd. reported in 284 ITR 323. The counsel of the appellant relied on the decision of Hon'ble Apex Court in the case of CIT vs. Ponni Sugars & Chemcials Ltd. reported in 306 ITR 392 and decision of Hon'ble Jammu & Kashmir High Court in the case of Shree Balaji Alloys vs.CIT reported in 333 ITR 335. The Hon'ble Jammu & Kashmir High Court following the decision of Hon'ble Apex…

M/S Hydel Construction (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2170/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Nov 2019AY 2012-13

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2170/Del/2016 : Asstt. Year : 2012-13 Hydel Construction (P) Ltd. Vs Dcit C-287, Defence Colony, Circle 11(2) New Delhi. New Delhi. (Appellant) (Respondent) Pan No. Aaach3012Q Assessee By : Sh. Alok Periwal Revenue By : Sh. Deepak Garg, Sr. Dr

For Appellant: Sh. Alok PeriwalFor Respondent: Sh. Deepak Garg, Sr. DR

…. Further, it was held that the loss should have been claimed by filling of revised return for the AY 2012-13 and simply filing a statement no deduction or claim can be entertainment as held by the Hon’ble Supreme Court in the case of Goetz India Ltd. vs. CIT 284 ITR 323. 3. The Ld. CIT(A) confirmed the disallowance on the grounds that the claim of Rs. 70,40,684/- made by the assessee on account of adjustment to Revaluation Reserve not being taxable. It was held that the assessee was required to explain whether the revaluation was reported by the auditor in the audit report or shown in the accounts. The assessee…

Income Tax Officer (It)-4(1)(1), Mumbai vs. Mr. Prabhakar Raghavendra Rao, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3985/MUM/2018[2014-15]Status: DisposedITAT Mumbai06 Nov 2019AY 2014-15

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm Income Tax Officer (Intl. Vs. Mr. Prabhakar Raghavendra Tax) – 4(1)(1), Rao 1729, Air India Building Flat No.602, Palm Paradise Nariman Point Palm Beach Road Mumbai – 400 021 Sector-17, Sanpada, Navi Mumbai – 400 705 Pan/Gir No. Aafpr3259K (Appellant) .. (Respondent)

Section 119(2)(b)Section 143Section 143(3)Section 43B

…case of National Thermal Power Corporation Ltd. vs. CIT reported in 229 ITR 383 (SC); and CBDT Circular No.14 (XL-35) dated 11/04/1955. The assessee also pleaded that the decision relied upon by the ld. AO in the case of Goetze India Ltd. vs. CIT reported in 284 ITR 323 (SC) does not apply to appellate authorities. The assessee had filed the Tax Residency Certificate of State of Qatar to prove the fact of it being a resident of that country. This fact is not in dispute. The assessee also submitted that first the shares of SIPL were transferred to BVCPL for certain consideration, on which, the eligible long term…

Sony Mobile Communications International Ab (India Branch Office), New Delhi vs. DCIT (International Taxation), New Delhi

The appeal of the assessee stands allowed for statistical purposes

ITA 1087/DEL/2017[2011-12]Status: DisposedITAT Delhi04 Nov 2019AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavasony Mobile Communications Vs. Dcit (International International Ab (India Branch Taxation) Office) Circle-3(1)(2) A-31, Mohan Cooperative New Delhi. Industrial Estate, Mathura Road, New Delhi – 110 044 Pan Aagcs4829J (Appellant) (Respondent) Asstt. Year: 2011-12

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri S.S. Rana, CIT (DR)
Section 139Section 139(4)

…of revision. It was also submitted that a fresh claim cannot be accepted by the AO during the course of assessment proceedings as laid down by the Hon’ble Apex Court in the case 6 Sony Mobile Communications vs DCIT of Goetze India Ltd. vs. CIT reported in 284 ITR 323 (SC). The Ld. CIT (DR) also submitted that as per the provisions of section 119(2)(b) of the Act, it was only the Central Board of Direct Taxes that can allow the claim of refund in such cases. The Ld. CIT (DR) prayed for upholding the order of the Ld. CIT (A). 5.0 We have heard the rival submissions and have also perused the material on record.…

Hindustan Petroleum Corporation Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result we affirm the order of ld CIT(A) id affirmed and

ITA 5378/MUM/2010[2006-07]Status: DisposedITAT Mumbai09 Oct 2019AY 2006-07

Bench: Shri Shamim Yahya () & Shri Pawan Singh () Hindustan Petroleum The Addl.Cit, Range-1(1), Corporation Ltd., Mumbai 17, Jamashedji Tata Road, V/S Mumbai-400 020 Pan: Aaach1118B Appellant Respondent

Section 14ASection 37Section 37(1)

…claim lodged during Appellate proceedings, on the ground that "only the Tribunal has the power to entertain the new ground and this power cannot be resumed to be available to CIT (A)" as per the decision of Supreme Court in e case of Goetz India Ltd. Vs. CIT (284 ITR 323). Appellants submit that as per the decision of Supreme Court in the case of Goetz India Ltd. Vs. CIT, wherever the assessee makes mistakes/has omitted to lodge legitimate claim, the Appellate Authority (be it first Appellate Authority or second Appellate Authority i.e. Tribunal) has wide powers to entertain even the new ground not urged before l…

Crompton Greaves Ltd, Mumbai vs. DCIT Cir 6(2), Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5390/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI A. D. JAIN, VP AND SHRI RAJESH KUMAR, AM Asst. CIT-6(2)(1) M/s. Crompton Greaves Ltd. R. No.504/563-C, 5th Floor, 6th Floor, CG House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN/GIR No. AAACC 2089 A (Revenue) : (Assessee) & M/s. Crompton Greaves Ltd. Asst. CIT-6(2)(1) 6th Floor, CG House, R. No.504/563-C, 5th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 PAN/GIR No. AAACC 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue by Assessee by…

ACIT 6(2)(1), Mumbai vs. Crompton Greaves Limited, Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5295/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI A. D. JAIN, VP AND SHRI RAJESH KUMAR, AM Asst. CIT-6(2)(1) M/s. Crompton Greaves Ltd. R. No.504/563-C, 5th Floor, 6th Floor, CG House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN/GIR No. AAACC 2089 A (Revenue) : (Assessee) & M/s. Crompton Greaves Ltd. Asst. CIT-6(2)(1) 6th Floor, CG House, R. No.504/563-C, 5th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 PAN/GIR No. AAACC 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue by Assessee by…

Indbank Merchant Banking Services Limited, Chennai vs. DCIT Corp Circle 2 (3), Chennai

In the result, the appeal filed by the assessee stands

ITA 463/CHNY/2018[2010-2011]Status: DisposedITAT Chennai26 Sept 2019AY 2010-2011

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.463/Chny/2018 "नधा"रण वष" /Assessment Year : 2010-2011. Indbank Merchant Banking Vs. The Deputy Commissioner Of Services Limited, Income Tax, 1St Floor, Khivraj Complex, Corporate Circle Ii(3) No.480, Anna Salai, Chennai. Nandanam, Chennai 600 035. [Pan Aaaci 2107B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sanjeev Aditya M. C.AFor Respondent: Ms. R. Anitha, IRS, JCIT
Section 10(38)Section 143(3)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.463/CHNY/2018 "नधा"रण वष" /Assessment year : 2010-2011. Indbank Merchant Banking Vs. The Deputy Commissioner of Services Limited, Income Tax, 1st floor, Khivraj Complex, Corporate Circle II(3) No.480, Anna Salai, Chennai. Nandanam, Chennai 600 035. [PAN AAACI 2107B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellan…

Parminder Kaur Bedi, Punjab vs. ITO, Kota

In the result, the appeal of the assessee is allowed

ITA 96/JPR/2017[2008-09]Status: DisposedITAT Jaipur17 Sept 2019AY 2008-09

Bench: The Date Of Hearing.”

For Appellant: Shri Siddharth Ranka (Advocate)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 54

…tax then the assessee has rectified the said mistake in the return of income filed in response to notice under section 148 of the Act. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in case of Goetze India Ltd vs. CIT, 284 ITR 323 (SC) as well as decision in case of NTPC vs. CIT, 229 ITR 383 (SC) and submitted that even if the AO has no jurisdiction to accept the claim of the assessee, there is no bar for the appellate authority to entertain the claim. Thus the ld. Counsel has submitted that the AO is duty bound to assess the correct income to tax and shall not take the…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…of page 6 of the consolidated order dated 08-10-2013. The ldCIT(A) held that the claim made during appellate Numaligarh Refinery Limited proceedings for the first time cannot be entertained in view of Apex Court decision in case of Goetze(India) Ltd Vs. CIT 284 ITR 323(SC). Hence, the ldCIT(A) rejected the claim of deduction of expenses on account of Corporate Social Responsibility activities and additional grounds raised by the assessee company were dismissed. 31. Aggrieved by the order of the ld CIT(A), the assessee is in appeal before us. 32. We note thatldCIT(A) is not justified in not considering the add…

Smt. Mamta Singh, Indore vs. Assistant Commissioner of Income Tax- 3(1), Indore

In the result appeal of the assessee is partly allowed for

ITA 306/IND/2018[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

Section 142(1)Section 143(2)Section 143(3)Section 145Section 145(3)Section 2Section 45

…ing on sale of such land is not liable to be taxed U/S 45 of the Act . Such claim of the appellant made during the assessment proceedings cannot be said to be a fresh claim hit by the decision of the Apex Court in the case of Goetze (India) Ltd v/s CIT (2006) 157 Taxmann 1, in view of the fact that the appellant had already offered income arising on sale of said lands as Short Term Capital Gains and it was the duty of AO to assess correct income liable to be taxed under the provisions of law. Determination of the nature of asset being part of computation of income , the claim of appellant that the lands in questi…