2018 (4) TMI 2012

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....e Appellant : Mr. K.D. Mathur for Mr. R.B. Mathur For the Respondent : Mr. Sanjay Jhanwar with Ms. Archana ORDER 1. By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee for statistical purpose and dismissed the appeal of the department. 2. Counsel for the appellant has framed following su....

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....n account of disallowance of Mine Closure charges of Rs. 4,70,80,000/-, the Assessing Officer also made addition on account of Interest on Deposits of Rs. 13,40,90,000/-, the Assessing Officer made other disallowance in respect of Corporate Social Responsibility Expenditure of Rs. 9508197/-, disallowance on Legal and Professional Expenses of Rs. 44,81,910/-, Upfront Fees paid of Rs. 52,58,106/-, L....

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....ance to guidelines dated 27.08.2009, as amended from time to time, by Ministry of Coal, Government of India, for preparation of Final Mine closure, company has provided sum of Rs. 2,49,04,000/- towards proportionate mines closure expenses for the financial year 2009-10 in the books of accounts prepared for financial year 2009-10 in the books of accounts prepared for Financial Year 2011-12 as prior....

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.... Even otherwise, legally also the claim of the assessee is not valid in view of the decision of Hon'ble Supreme Court in the case of Goetze (India) Ltd. Vs. CIT 284 ITR 323, that claim of deduction not made in the return cannot be entertained by AO otherwise than by filing revised return. 6.1 Regarding issue no. 5, it is not reflected in the books of accounts without taking closure of a m....