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1 - 7 of 7 (0.63 seconds)Goetze (India) Ltd. vs Cit on 24 March, 2006
In this regard, the ld. Counsel of the assessee has agreed
that the matter may be remitted to the file of the A.O. to examine this aspect. We,
accordingly, accede to this request. The ld. DR's objection to the alternative request
being additional ground not raised earlier cannot be entertained. As it was expounded
by the Hon'ble Apex Court in the case of Goetze (India) Ltd. v. CIT [2006] 284 ITR
323 (SC) that the ITAT has powers to admit the grounds raised otherwise than by filing
the original return. Accordingly, the alternative issue raised stand remitted to the A.O.
Needless to add, the assessee should be granted adequate opportunity of being heard.
Section 37 in The Income Tax Act, 1961 [Entire Act]
Virmati Ramkrishna vs Commissioner Of Income-Tax, ... on 2 February, 1976
9. The ld. CIT(A) was not convinced. He placed reliance upon the decision of the
Hon'ble Gujarat High Court in the case of Smt. Virmati Ramkrishna vs. CIT 131 ITR
659 (Guj.). He concluded as under:
Section 58 in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234D in The Income Tax Act, 1961 [Entire Act]
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