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 366,470 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

The Commissioner of Income Tax Delhi II vs. Jai Parabolic Springs Ltd

The appeal of the Revenue is hereby dismissed

ITA/798/2007HC Delhi07 Apr 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

Section 143(1)Section 143(2)Section 143(3)Section 254Section 260A

…n in permitting or not permitting the assessee to raise an additional ground in accordance with law and reason. The same observations would apply to appeals before the Tribunal also.” 17. In Goetze (India) Limited v. Commissioner of Income Tax (2006) 284 ITR 323 (SC) wherein ITA No.798/2007 Page 11 of 12 deduction claimed by way of a letter before Assessing Officer, was disallowed on the ground that there was no provision under the Act to make amendment in the return without filing a revised re…

The Commissioner of Income Tax Delhi II vs. Jai Parabolic Springs Ltd

The appeal of the Revenue is hereby dismissed

ITA - 798 / 2007HC Delhi07 Apr 2008

Section 143(1)Section 143(2)Section 143(3)Section 254Section 260A

…n in permitting or not permitting the assessee to raise an additional ground in accordance with law and reason. The same observations would apply to appeals before the Tribunal also.” 17. In Goetze (India) Limited v. Commissioner of Income Tax (2006) 284 ITR 323 (SC) wherein 2008:DHC:1280-DB ITA No.798/2007 Page 11 of 12 deduction claimed by way of a letter before Assessing Officer, was disallowed on the ground that there was no provision under the Act to make amendment in the return without fi…