CiteTEXT
...Goetze (India) Ltd. v. CIT, (2006) 284 ITR 323 (SC). The contention is that the respondent-assessee should be denied deduction under Section 1..., 1955, that an officer must not take advantage of ignorance of the assessee as to his rights. Judgment of the Supreme Court in Goetze India Ltd. (supra) was distinguished on the ground that the said...case of Goetze (India) Ltd. (supra) was distinguished in Jai Parabolic Springs Ltd. (supra) in the following words:-“In Goetze...
...revised return filed. The assessing officer ITA No. 08 & 12/Coch/2014 placed reliance on the judgment of the Apex Court in Goetze (India) Ltd vs CIT 284 ITR 323 (SC...). No doubt, the power of the assessing officer to consider alternative claim is restricted to the claim made in the return or in the revised return. The Apex Court in the case of Goetze (India) Ltd (supra...in CIT vs Vinay Cements Ltd (2007) 213 CTR 268 (SC). Therefore, this Tribunal do not find any infirmity in the order of the lower authority. Accordingly, the order of CIT(A) is...
...(India) Ltd. v. CIT, [2006] 284 ITR 323 and Addl. CIT v. Gurjargravures P. Ltd., [1978] 111 ITR 1.”2. The assessee...(India) Ltd. v. CIT, [2006] 284 ITR 323 was applicable and deduction could not be allowed.5. We are unable to accept the submission. The Tribunal has considered this issue and...the case, the decision of the Income-tax Appellate Tribunal is not contrary to the law as spelt out by the hon'ble Supreme Court in Goetze...
...political parties by following the judgment of the Supreme Court in Goetze (India) Ltd. v. CIT (284 ITR 323) even though the said judgment did not deal with powers of the...Income-tax (Appeals) had upheld the order of the Assessing Officer by following the decision of the Hon'ble Supreme Court in the case of Goetze (India) Ltd. v. CIT reported in...in the original return, the benefit of deduction had not been granted to the assessee. In view of the decision of the Hon'ble Supreme Court in the case of Goetze (India) Ltd. (refer to supra), the...
...to appeals before the Tribunal also.”16. In Goetze (India) Ltd. v. CIT, [2006] 284 ITR 323 (SC) wherein deduction claimed...Jute Corporation of India Ltd. v. CIT, [1991] 187 ITR 688, while dealing with the powers of the Appellate Assistant Commissioner, the Supreme Court...National Thermal Power Co. Ltd. v. Commissioner Of Income Tax, [1998] 229 ITR 383, where the Supreme Court observed that (page 386):“The power of the Tribunal in...
...than filing a revised return as per decision of the Hon'ble Supreme Court in the case of Goetze (India) Ltd. v. CIT, [2006] 284 ITR 323.2. Having carefully examined..., contrary to the ratio laid down by the Hon'ble Supreme Court in the case of Goetze (India) Ltd. v. CIT (supra).5. The ld. counsel for the assessee has contended that...the judgment of the Hon'ble Supreme Court in the case of Goetze (India) Ltd. v. CIT (supra) was applicable at the assessment stage and not to the appellate authorities. The appellate...
...Hon'ble Supreme Court in the case of Goetze (India) Ltd. Vs. CIT reported in 284 ITR 323, I am of the opinion that the...submitted that in view of the later judgment of the said court in the case of
Goetze (India) Ltd. Vs.CIT...reported in (2006) 284 ITR 326 (SC)
the question was covered against Revenue. Mr. Murarka, in addition to Goetze (India) Ltd. (supra...
...on the Supreme Court’s decision in the case of Goetze (India) Ltd. v. CIT...in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 while confirming the...otherwise than by revised return is allowable or not has been given by the hon’ble court in Goetze (India) Ltd. v. CIT...
...Income Tax Appellate Tribunal. They have relied upon decision of the Supreme Court in Goetze (India) Ltd. v. Commissioner of Income Tax.... Jai Parabolic Springs Ltd. [2008] 306 ITR 42 (Delhi) was quoted. In Jai Parabolic Springs Ltd. (supra), decision in Goetze (India) Ltd. (supra) was distinguished in the following words...:-“In Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 (SC) wherein deduction claimed by way of a letter before the...
...- Gurcharan Singh Sodhi at the address of Goetze (India) Ltd., Bahadurgarh, Patiala as the case is against them. Notice was sent to him at the said address; besides, notice was also issued to the respondent...i.e Goetze (India) Ltd., Bahadurgarh, Patiala.Ms. Monika Jalota, Advocate appeared for the respondent on 14.05.2014 The vakalatnama filed by her in Court was taken on record. She prayed...for time to ascertain whether Gurcharan Singh Sodhi-appellant had been an employee of Goetze (India) Ltd., Bahadurgarh District Patiala and also ascertain whether other records are available; besides...
...Goetze India Ltd. v. Commissioner of Income-tax 284 ITR 323 (SC), the claim of the taxpayer cannot be accepted. We heard, Smt. Preetha S Nair, the ld. counsel for the...taxpayer also.4. No doubt, in the case of Goetze India Ltd. (supra), the Apex Court found that the claim of the taxpayer has to be made by way of a revised return. However, in the very same...judgment the Apex Court made it clear that it will not impinge the power of the Tribunal to admit the claim of the taxpayer. In view of this judgment of the Apex Court in the case of Goetze India Ltd. (supra...
...Goetze India Ltd. v. Commissioner of Income-tax 284 ITR 323 (SC), the claim of the taxpayer cannot be accepted. We heard, Smt. Preetha S Nair, the ld. counsel for the...taxpayer also.4. No doubt, in the case of Goetze India Ltd. (supra), the Apex Court found that the claim of the taxpayer has to be made by way of a revised return. However, in the very same...judgment the Apex Court made it clear that it will not impinge the power of the Tribunal to admit the claim of the taxpayer. In view of this judgment of the Apex Court in the case of Goetze India Ltd. (supra...
..., Jute Corporation of India Ltd. v. Commissioner of Income Tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided the said aspe...amend the return. The Supreme Court further clarified that the issue raised in Goetze (India) Ltd. (supra) was limited to the power of assessing authority and did not impinge on the power of the tribunal...has been preferred by the Revenue against order of the tribunal dated 21.4.2011 in the case of Aspentech India Pvt. Ltd. The appeal relates to assessment year 2005-06.2. In the immediately...
...when quantified during the assessment proceedings. This by holding himself bound by the decision of the Apex Court in Goetze (India) Ltd. v...Goetze (India) Ltd. (supra) to reject consideration of the claim.7. On further appeal, the Tribunal by the impugned order held that although it is undisputed that the computation of income...that the decision of Goetze (India) Ltd. (supra) will not apply in the present facts as it, this case the claim for deduction on account of retention money had been made alongwith the return of income...
....2952/Del/2014 M/s Federal Mogul Goetze (India) Ltd. AY 2002-03 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in deleting the disallowance...at Rs.9,98,51,978/- 2.2. Aggrieved by order of Ld.AO, assessee preferred appeal before Ld.CIT (A), who deleted additions made by Ld.AO. ITA No.2952/Del/2014 M/s Federal Mogul Goetze (India) Ltd. AY...these, it cannot be ITA No.2952/Del/2014 M/s Federal Mogul Goetze (India) Ltd. AY 2002-03 held that no expenditure could have been incurred by assessee. Further upon perusal of audited accounts placed at...
...senior standing counsel for the appellant, on the strength of the decision of the Supreme Court in Goetze (India) Ltd. v. CIT [2006] 284 ITR 323/157 Taxman 1 (SC....4. The said decision in Goetze (India) Ltd. (supra) is in the context of the lack of the power of the Assessing Officer to entertain a claim for deduction, during assessment proceedings...
...learned CIT(A) has erred in following the judgment of Apex Court in Goetze (India) Ltd. and erred in not deciding the levy of tax on a receipt on which tax is not leviable on the ground of mutuality in...Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 2 in which it has been held that the Assessing Officer has no power to entertain the claim made...decision of Hon’ble Supreme Court in the case of Goetze (India) Ltd. 284 ITR 323. I find that the appellant himself offered the entire receipt got from the members of the society relating...
...of decision of Honble Supreme Court in the case of Goetze (India) Ltd. vs. CIT [2006] 284 ITR 323 (SC), Assessing Officer was not...law. 3. Ld. Counsel appearing on behalf of the assessee submitted that the decision in the case of Goetze (India) Ltd. (supra) is not applicable to the facts of the case because in...the present case, Assessing Officer has accepted the assessees claim whereas in the case of Goetze (India) Ltd. (supra), Assessing Officer had refused to accept the assessees claim made by a letter. Ld...
...counsel for the appellant, on the strength of the decision of the Supreme Court in Goetze (India) Ltd. v. CIT, (2006) 284 ITR 323 (SC....5. The said decision in Goetze (India) Ltd. is in the context of the lack of the power of the Assessing Officer to entertain a claim for deduction, during assessment proceedings, otherwise...
...deduction by relying on the decision of Hon'ble Supreme Court in the case of Goetze (India) Ltd. v. CIT, (2006) 284 ITR 323. The ld. CIT...ignorance of the assessee and in fact, he should assist the assessee in granting genuine relief due to him. The case of Goetze (India) Ltd. was distinguished by mentioning that the assessment was not...pending in that case.3. Before us, the ld. DR relied on the decision in the case of Goetze (India) Ltd. (supra), in which it is mentioned that on 12.01.1998, the assessee sought to claim...