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Goetze judgement

Started by taxexpert, January 05, 2007, 11:47:41 PM

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What is the practice being followed in the ITAT regarding the Goetze judgment? Are they being liberal and treating the issue as an additional ground filed before them and entertaining the ground or not??



In relation to your query on how Goetze SC ruling is being taken by ITAT, you may refer to latest ruling of Mumbai ITAT (15 SOT 252 )in Chicago Pneumatic, argued by Mr. Pardiwalla for the assessee. In this ruling,Mumbai ITAT ,inter alia, in context of allowability of new claims during the assessment proceedings without having recourse to revised return, placing reliance on principle embedded in Article 265 of Indian constitution (No tax can be collected except by the authority of law) and old CBDT Circular No. 14 dated 11 April 1955 and distinguishing Goetze ruling of SC reported in 284 ITR 323 has categorically held that assessee has the right to make new claims during assessment proceedings without recourse to revised return (Refer Para 45 to Para 49 of the ruling).

Further refer to DNX Herbal Manufacturing 109 TTJ 87 (Para 38 and 39) discussing Goetze.



Thanks a million for pointing out these judgements. I had missed them. They are really very important judgements because Goetze had created such a major problem.





good to have such important caselaw in one place. thanks for same,