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 367,368 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 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

Milk City Co. Op. Credit Society Ltd., Anand vs. The Income Tax Officer, Ward-5, Anand

In the result, the appeal of the assessee is allowed

ITA 296/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2013-14

Section 80Section 80P(2)(a)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SMC’’ BENCH, AHMEDABAD BEFORE, SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.296/AHD/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Milkcity Co-op. Credit Society Income Tax Officer, Ltd., Vs. Ward-5, Milk City House, Anand. Opp. Old C.K. Hall, Mayfair Road, Anand PAN: AAATTB2084M (Applicant) (Respondent) : Assessee by Shri S.N. Divatia, A.R : Revenue by Shri Aditya Shukla, D.R सुनवाई क" तार"ख/Date of Hearing : 27/12/2018 घोषणा क" तार"ख /Date of Pronouncement: 01/02/2019 आदेश/O R D E R PER…

Smt.Neelam Pachisia, Bangalore vs. Assistant Commissioner of Income Tax Circle-6(3)(1), Bangalore

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

ITA 867/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Jan 2019AY 2013-14

Bench: Shri Chandra Poojari & Shri Laliet Kumarassessment Year : 2013-14

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 234BSection 80I

…the special category States, on the slender and unsustainable ground that the appellant had filed a revised Form 10CCB and the same could not be taken cognizance of in light of the judgement of the Hon'ble Supreme Court in the case of Goetze India reported in 284 ITR 323 under the facts and in the circumstances of the Page 2 of 4 appellant's case. 2.1 The learned CIT[A] ought to have appreciated that the decision of the Hon'ble Supreme Court in the case of Goetze India [supra] was inapplicable to judge the claim of the appellant since, there was no revised or fresh claim made by the appellant in course of the ass…

Deputy Commissioner of Income Tax 8(1)(2), Mumbai vs. Sajjan India Ltd, Mumbai

In the result the appeal of the assessee and revenue for AY 2011-12 are partly allowed as indicated above

ITA 4729/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Jan 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwaldcit-8(1)(2) M/S Sajjan India Ltd., Room No. 651, 6Th Floor, Matulya Centre, ‘A’ No.2, Aayakar Bhavan, M.K. Road, Ground Floor, Senapati Bapat Mumbai-20. Marg, Lower Parel, Vs. Mumbai-400013. Pan: Aaacs6498M Appellant Respondent Appellant By : Shri Chaudhary Arun Kumar Singh (Dr) Respondent By : Shri S.L. Jain (Ca) Date Of Hearing : 29.01.2019 Date Of Pronouncement : 29.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Chaudhary Arun KumarFor Respondent: Shri S.L. Jain (CA)

Section 143(3)Section 14ASection 254(1)Section 8D(2)(ii)

…learned CIT(A) as the assessee did not filed revised return of income . The revised ground of appeal raised by the assessee to that effect was rejected by the learned CIT(A) relying on Hon‟ble Supreme Court decision in the case of Goetze India Limited v. CIT 284 ITR 323(SC). The learned CIT(A) ordered deletion of mutual funds, quoted and unquoted investments and investment in subsidiary companies for the purposes of computing average investment for computing disallowance u/r 8D(2)(iii) r.w.s. 14A , as the same were subject to tax u/s 45 on capital gains. The learned CIT(A) ordered that investment in partnership…

Oracle Granito Ltd., Ahmedabad vs. The Addl. CIT, Range-5, Ahmedabad

ITA 745/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 143(2)Section 143(3)Section 2(24)(x)Section 35DSection 35D(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.744 & 745/Ahd/2015 (Assessment Years : 2010-11 & 2011-12) Oracle Granito Ltd., Vs. ACIT, 206, Dev Arc, 2nd floor, Circle – 5, Nr. Fun Republic, Opp: Ahmedabad. Big Bazar, S. G. Highway Road, Ahmedabad. [PAN No. AAACO 6238 P] (Appellant) .. (Respondent) Appellant by : Shri Aseem Thakkar, A.R. Respondent by : Shri Mudit Nagpal, Sr. D.R. Date of Hearing 29/11/2018 Date of Pronouncement 24/01/2019 O R D E R PER Ms. MADHUMITA ROY - JM: These two instant app…

Oracle Granito Ltd., Ahmedabad vs. The ACIT, Circle-5, Ahmedabad

ITA 744/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 143(2)Section 143(3)Section 2(24)(x)Section 35DSection 35D(2)Section 80I

Narain Jewels International Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1592/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Jan 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 139(1)Section 139(3)Section 32(1)(iii)

…n and claimed discarded assets as loss u/s. 32(1)(iii). The Assessing Officer noticed that the assessee has not filed revised return u/s. 139(5) of the Act. Therefore, he followed the decision of Hon’ble Supreme Court in the case of Goetze India Ltd. vs. CIT, 284 ITR 323. Ultimately, the Assessing Officer observed that the assessee could not file PAN, names and addresses of the junk dealers to whom the machineries were sold and since the assessee could not get the sale of plant and machinery verified, therefore, on merits also, the Assessing Officer disallowed carry forward short term capital loss of Rs.26,35,659…

Bajaj Allianz General Insurance Company Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 1653/PUN/2015[2006-07]Status: DisposedITAT Pune21 Jan 2019AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1653/Pun/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd., 1St Floor, Ge Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aabcb5730G Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 23Section 4(1)Section 43BSection 7

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1653/PUN/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd., 1st Floor, GE Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. PAN: AABCB5730G Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune अऩीऱाथी की ओर से / Appellant by : Shri P.J. Pardiwala, Ms. Vasanti Patel, Sh…

Sree Murali Mohan Boiled & Raw Rice Mill (P) Limited, Biccavol vs. Assistant Commissioner of Income Tax, Central Circle-1(1), Rajahmundry

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

ITA 276/VIZ/2018[2010-11]Status: DisposedITAT Visakhapatnam03 Jan 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.276/Viz/2018 (ननधधारण वर्ा/ Assessment Year: 2010-2011) M/S Sree Murali Mohana Boiled & Raw The Assistant Commissioner Rice Mill (P) Ltd., Of Income-Tax, D.No.1-54, Kommaripalem Central Circle-1(1) Biccavolu Mandal Rajahmundry East Godavari Dist. [Pan : Aahcs7807F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

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

…m making additional claim before the appellate authorities and the appellate authorities are permitted to entertain the genuine additional claims in the interest of justice as held by the Hon’ble Supreme Court in the case of Goetze(India) Ltd. Vs. CIT (2006) [284 ITR 323 (SC)]. Hon’ble Delhi High Court in the case of Vedanta Ltd. Vs. Pr.CIT-9, New Delhi (2018) 93 Taxman.com 392 also held in connection with the additional depreciation that the AO is bound to allow the 9 I.T.A. No.276/Viz/2018 M/s Sree Murali Mohana Boiled & Raw Rice Mill Private Limited, Biccavolu additional depreciation, whether there was a clai…

Assistant Commissioner of Income-Tax vs. M S S India Pvt. Ltd., Nashik

In the result, appeal of Revenue is dismissed

ITA 1909/PUN/2016[2011-12]Status: DisposedITAT Pune02 Jan 2019AY 2011-12

Bench: Shri R.S. Syal & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhendu Das

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JM आयकर अपील अपील संसंसंसं. / ITA No.1909/PUN/2016 आयकर आयकर आयकर अपील अपील िनधा"रण वष" वष" / Assessment Year : 2011-12 िनधा"रण िनधा"रण िनधा"रण वष" वष" ACIT, Circle-1, ………अपीलाथ"/Appellant Nashik Vs. M.S.S India Pvt. Ltd., H-8, MIDC, Ambad, Nashik – 422 010 …….""यथ" /Respondent PAN : AAACI5887J Assessee by : Shri Nikhil Pathak Revenue by : Shri Sudhendu Das सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hearing : 30.10.2018 Date of Pronouncement: 02.01.2019 आदेश / ORDER आदेश आदेश आदेश PER VI…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed, and CO of the assessee is partly allowed for statistical purposes

ITA 525/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2009-10

Bench: Shri Waseem Ahmed & Smtmadhumita Royआयकर अपील सं./I.T.A. No.525/Ahd/2015 & Cross Appeal No.49/Ahd/2015 ("नधा"रण वष" / Assessment Year :2009-10) Dcit, Schutz Dishman Biotech बनाम/ Circle – 4(1)(1), Ltd., Vs. Ahmedabad. Bhadraraj Chambers, Nr. Swastik Cross Road, Navrangpura, Ahmedabad – 380 009. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaccs 0988 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)/Cross Objector अपीलाथ" ओर से/ Appellant By : Shri Vinod Talwani, Sr. D.R. Shri T.P. Hemani , A.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Vinod Talwani, Sr. D.RFor Respondent: 29/10/2018

Section 10BSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SMTMADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.525/Ahd/2015 & Cross Appeal No.49/Ahd/2015 ("नधा"रण वष" / Assessment Year :2009-10) DCIT, Schutz Dishman Biotech बनाम/ Circle – 4(1)(1), Ltd., Vs. Ahmedabad. Bhadraraj Chambers, Nr. Swastik Cross Road, Navrangpura, Ahmedabad – 380 009. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AACCS 0988 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)/Cross Objector अपीलाथ" ओर से/ Appellant by : Shri Vinod Talwani, Sr. D.R. Shri T.P. Hemani , A.R. ""यथ" क" ओर से/Responde…

Indecomm Global Services India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, appeal by the Assessee is partly allowed

ITA 1589/BANG/2016[2009-2010]Status: DisposedITAT Bangalore31 Dec 2018AY 2009-2010

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2009-10

For Appellant: Smt. Rashmi R., AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru

Section 10A

…a Ltd. Vs. DCIT (2007) 15 SOT 252 (Mum-ITAT) wherein it was held that appellate authorities to entertain a new claim de hors filing revised return of income and that the prohibition laid down by the Hon’ble Supreme Court in the case of Goetz India Ltd. Vs CIT 284 ITR 323 (SC) is not applicable to the appellate authorities under the Act. 7. The CIT(Appeals) refused to entertain the claim of the Assessee for deduction in respect of the profits of the Indiranagar unit on the ground that relevant facts for verification of the claim of the Assessee was not available on record and that the decision of the Bangalore Tr…

Haldor Topsoe (I) Pvt Ltd, New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 654/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Dec 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CAFor Respondent: Sh. Sanjay I. Bara, CIT (DR)

Section 10ASection 154Section 271(1)(c)Section 92C

…vertently.” The Hon’ble DRP-1 has discussed this objection at para 14.4. lto 14.4.2 of its order dated 25.09.2014. The Hon’ble DRP has rejected the claim of the appellant in light of the decision of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. 157 Taxmann 1 and stated that “... the tax payer has made the claim that is entitled for 100% deduction u/s 10A for the first time before this Panel..” and “ ....the proceedings before the Panel are covered in the Chapter X-IV of the Act titled 'procedure for assessment’ and therefore, a new plea of the tax payer cannot be considered by the Panel.... ” • The…

Assistant Commissioner of Income-Tax, Circle - 12, Pune vs. Universal Construction Machinery and Equipment Limited, Pune

In the result, the appeal of Revenue is dismissed

ITA 1994/PUN/2017[2014-15]Status: DisposedITAT Pune18 Dec 2018AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1994/Pun/2017 यििाारण वषा / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 12, Pune …. Vs. Universal Construction Machinery & Equipment Limited, Sr. No. 17/1B, Universal House, N.D.A. Road, Old Warje Jakat Naka, …. प्रत्यथी / Respondent Kothrud, Pune - 411038 Pan: Aaacu7808B

For Appellant: Shri Sudhendu DasFor Respondent: None

Section 143(3)Section 36Section 36(1)(va)Section 43B

…ch was part of the Capital Subsidy and the same be removed from the income offered by the assessee. The Assessing Officer relied on the decision of Hon’ble Supreme Court of India in the case of Goetze (India) Ltd. Vs. Commissioner of Income 4 Tax reported in 284 ITR 323 (SC) and rejected the claim of assessee. No other addition was made by the Assessing Officer. 6. Before the Commissioner of Income Tax (Appeals) the first issue which was raised by the assessee was in respect of subsidy received from Government of Maharashtra for setting up a mega unit under the Industrial Promotional Scheme, 2007 and claim of t…

Deputy Commissioner of Income-Tax vs. Avesta Computers Pvt. Ltd., Pune

In the result, both the appeals of Revenue are dismissed

ITA 2071/PUN/2016[2009-10]Status: DisposedITAT Pune17 Dec 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2070 & 2071/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 & 2009-10 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Avesta Computers Pvt. Ltd., Kapil Complex, Baner Road, Baner, …. प्रत्यथी / Respondent Pune – 411045 Pan: Aabca4736F

For Appellant: Shri Amit Dua, JCITFor Respondent: Shri Sharad Vaze

Section 10ASection 10A(5)Section 10BSection 250Section 80A

…-tax(Appeals) erred on the facts and in the circumstances of the case and in law in allowing alternate claim of the assessee for deduction u/s 10A of the Act ignoring the decision of the Hon'ble Supreme Court in the case of Goetze India Ltd vs CIT reported in 157 Taxmann 1, wherein it has been held that an assessee can amend a return filed by him for making a claim for deduction only by filing a revised return? 5. The Ld. Commissioner of Income-tax(Appeals) erred on the facts and in the circumstances of the case and in law in allowing alternate claim of the assessee for deduction u/s 10A of the Act ignoring decis…

Deputy Commissioner of Income-Tax vs. Avesta Computers Pvt. Ltd., Pune

In the result, both the appeals of Revenue are dismissed

ITA 2070/PUN/2016[2007-08]Status: DisposedITAT Pune17 Dec 2018AY 2007-08

For Appellant: Shri Amit Dua, JCITFor Respondent: Shri Sharad Vaze

Section 10ASection 10A(5)Section 10BSection 250Section 80A

Dxn Herbal Manufacturing India Pvt. Ltd., Pondicherry vs. ACIT, Pondicherry

In the result, the appeal of the assessee is allowed

ITA 2438/CHNY/2014[2010-11]Status: DisposedITAT Chennai13 Dec 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.K.Ravi,AdvocateFor Respondent: Mr.AR.V.Sreenivasan,JCIT,D.R

Section 11BSection 431Section 43BSection 801B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2438/Chny/2014 "नधा"रण वष" /Assessment year : 2010-11 M/s.DXN Herbal Manufacturing Vs. The ACIT, India Pvt Ltd., Circle-I, RS No.14/4 & 142/5,Whirlpool Pondicherry. Road, Thiruvandar Koil, Pondicherry 605 102. [PAN AAABCD 4141 M ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.K.Ravi,Advocate ""यथ" क" ओर से…

Spicer India Private Limited (Formerly Known As Spicer India Limited), Pune vs. Assistant Commissioner of Income Tax

In the result, the appeal of assessee is allowed

ITA 2948/PUN/2016[2012-13]Status: DisposedITAT Pune11 Dec 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2948/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 Spicer India Pvt. Ltd. (Formerly Known As Spicer India Ltd.) 29 Milestone, Pune-Nashik Highway, Village : Kuruli, Tal : Khed, अऩीऱाथी/Appellant Dist : Pune – 410501 …. Pan: Aaecs1869C Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 10, Pune

For Appellant: Shri R.D. OnkarFor Respondent: Shri Prashant Gadekar

Section 143(3)Section 92Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.2948/PUN/2016 यििाारण वषा / Assessment Year : 2012-13 Spicer India Pvt. Ltd. (Formerly known as Spicer India Ltd.) 29 Milestone, Pune-Nashik Highway, Village : Kuruli, Tal : Khed, अऩीऱाथी/Appellant Dist : Pune – 410501 …. PAN: AAECS1869C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle – 10, Pune अऩीऱाथी की ओर से / Appellant by…

DCIT, New Delhi vs. Sh. Gurnam Arora, New Delhi

In the result, the appeal of the department is dismissed

ITA 158/DEL/2015[2010-11]Status: DisposedITAT Delhi07 Dec 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Smt. Beena A. Pillaiita No. 158/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Sh. Gurnam Arora, Tax, Central Circle-28, 201, Vipps Centre, 2, Community New Delhi Complex, Masjid Moth, G.K.-Ii, New Delhi (Appellant) (Respondent) Pan No. Aajpa1064F Assessee By : Ms. Ananya Kapoor, Adv. Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing : 06.12.2018 Date Of Pronouncement : 07.12.2018 Order Per N. K. Saini, Vide: This Is An Appeal By The Department Against The Order Dated 07.10.2014 Of Ld. Cit(A)-Iii, New Delhi.

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

Section 139Section 139(1)Section 139(3)Section 80

…erm capital loss since the appellant did not file the revised return of income under section 139 of the Act, it is stated that this objection of the appellant has some force. The AO has failed to consider that after the decision of Goetze (India) Ltd. vs. CIT 284 ITR 323 (SC) there have been a number of decisions that have held that just because the assessee could not file a revise return, the claim made by the assessee cannot be ignored. 4 Gurnam Arora In the case of CIT vs. Sam Global Securities Ltd. 360 ITR 682 Delhi, it has been held that if the assessee files a revised computation of income before the AO d…

S.Rajagopal, Coimbatore vs. DCIT Corporate Circle 2, Coimbatore

In the result, the appeal of the assessee is allowed

ITA 2257/CHNY/2018[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamonyआयकरअपीलसं./I.T.A.No.2257/Chny/2018 (िनधा"रणवष" / Assessment Year: 2013-14) Shri S Rajagopal, Vs The Deputy Commissioner Of Income Tax, 4C, Ganapathy Layout, Corporate Circle – 2, K K Pudur, Coimbatore Coimbatore – 641 038. Pan: Aaopr5309M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Vijay Kumar, CAFor Respondent: Shri S. Bharath, CIT

Section 143(1)Section 143(2)Section 143(3)Section 263Section 54F

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी जो"गदर "सह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2257/CHNY/2018 (िनधा"रणवष" / Assessment Year: 2013-14) Shri S Rajagopal, Vs The Deputy Commissioner of Income Tax, 4C, Ganapathy Layout, Corporate Circle – 2, K K Pudur, Coimbatore Coimbatore – 641 038. PAN: AAOPR5309M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Shri N. Vijay Kumar, CA ""यथ" की ओर से /Respondent by : Sh…

ACIT, Cir-1(2), Kolkata vs. The Jute Corporation of India Ltd., Kolkata

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

ITA 2305/KOL/2017[2011-12]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am Acit, Circle 1(2), Kolkata Vs. The Jute Corporation Of India Ltd. Ayakar Bhawan, P-7, Chowringhee Hudco Building, 15N, Nellie Square, R.No.14, 7Th Floor, Kolkata – Sengupta Sarani, Kolkata-700 700 069. 087. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabct 8820 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri B. Syam, FCAFor Respondent: Shri C. J. Singh, Sr. DR

…d been no claim made by the Assessee in its return of income? 2. Whether on the facts & in the circumstances of the case and in law, the Ld.CIT(A) was justified in ignoring the relevant judgement of the Hon’ble Supreme Court case in Goetze (India) Ltd. (2006) 157 Taxmann 1(SC)? 3. That it is prayed to set aside the order passed by the Ld. CIT(A)- 1 and restore the assessment order passed by the Assessing Officer in this case. 3 The Jute Corporation of India Ltd. I T A N o . 2 3 0 5 / K o l / 2 0 1 7 C . O N o . 2 5 / K o l / 2 0 1 8 A s s e s s m e n t Y e a r : 2 0 1 1 - 1 2 I T A N o . 2 3 1 8 / K o l / 2 0 1…