Section 143
This query is : Resolved
14 July 2010
Can Assessing Officer entertain additional claims during assessement proceedings otherwise than by way of Revised return ?
14 July 2010
Supreme Court in the case of Goetz India Ltd. reported in 284 ITR 323 has held that no fresh claim can be made before Assessing Officer otherwise than filing revise return of income.
However, in following following authorities, it has been held that Goetz will not be applicable to quasi-judicial authorities such as CIT(A) and ITAT :
(i) CIT vs. M/s Jai Parabolic Springs td. (306 ITR 402)
(ii) Chicago Pneumatic India ltd. vs. DCIT. (15 SOT 252)(Bom.)
(iii) JCIT vs. Hero Honda Finlease ltd. (115 TTJ 0752)(Del)
(iv) Asheesh Securities Ltd. vs. DCIT. (297 ITR 317)(Del.)
(v) Moser Bear India Ltd. vs. JCIT. (108 ITD 80)(Del.)
(vi) SNC Lavalin/Acres Inc. vs. ACIT. (15 SOT 1)(Del.)
(vii) Kisan Discretionary Family Trust
vs. ACIT (113 TTJ 918)(Ahd.)
Hence, you can claim the same before CIT(A) and ITAT and not before AO.
However, in following following authorities, it has been held that Goetz will not be applicable to quasi-judicial authorities such as CIT(A) and ITAT :
(i) CIT vs. M/s Jai Parabolic Springs td. (306 ITR 402)
(ii) Chicago Pneumatic India ltd. vs. DCIT. (15 SOT 252)(Bom.)
(iii) JCIT vs. Hero Honda Finlease ltd. (115 TTJ 0752)(Del)
(iv) Asheesh Securities Ltd. vs. DCIT. (297 ITR 317)(Del.)
(v) Moser Bear India Ltd. vs. JCIT. (108 ITD 80)(Del.)
(vi) SNC Lavalin/Acres Inc. vs. ACIT. (15 SOT 1)(Del.)
(vii) Kisan Discretionary Family Trust
vs. ACIT (113 TTJ 918)(Ahd.)
Hence, you can claim the same before CIT(A) and ITAT and not before AO.
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