MANU/SC/8814/2006

IN THE SUPREME COURT OF INDIA

Civil Appeal No. 1761 of 2006 is by special leave from the judgment and order dated December 17, 2004 of the Delhi High Court in I. T. A. No. 770 of 2004 24 March 2006.

Decided On: 24.03.2006

Appellants: Goetze (India) Ltd.
Vs.
Respondent: CIT

ORDER

Leave granted.

2. The question raised in this appeal relates to whether the appellant assessee could make a claim for deduction other than by filing a revised return. The assessment year in question was 1995-96. The return was filed on 30-11-1995, by the appellant for the assessment year in question. On 12-1-1998, the appellant sought to claim a deduction by way of a letter before the assessing officer. The deduction was disallo

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