Goetze (India) Ltd. vs Cit on 24 March, 2006
In Goetze (India) Ltd. V. CIT (2006) 284 ITR 323 (SC),
wherein 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 return. Appeal to the Supreme Court, as
the decision was upheld by the Tribunal and the High Court,
was dismissed making clear that the decision was limited to the
power of assessing authority to entertain claim for deduction
otherwise than by revised return, and did not impinge on the
power of Tribunal.