2025 (7) TMI 1439

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....the provision of Section 264 of the Income Tax Act, 1961 (hereinafter referred to as 'the said Act') except by an assessee, the instant writ petition has been filed. 2. The petitioner claims to be an assessee within the meaning of the said Act, and in usual course had filed its return for the assessment year 2022-23. By reason of oversight certain figures which ought to have been provided in part-A of the profit and loss accounts of the petitioner in the said return were not included in such part. The aforesaid mistake was detected when an intimation was received by the petitioner under Section 143(1) of the said Act on 7th August, 2023, intimating that the total income of the petitioner for the assessment year 2022-23 was determined to be....

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.... was contended that the profit of the petitioner for the relevant assessment year under consideration is only Rs. 9,54,872/- as against the assessed amount of Rs. 3,58,76,000/-. 5. Records reveal that the said application has been rejected by the appropriate authority by the order dated 4th March, 2025 by noting that apart from the assessee, none is competent to alter the return filed in form ITR-VI. 6. Mr. Dudhoria, learned Advocate appears for the department. 7. Heard the learned advocates appearing for the respective parties and considered the materials on record. From a perusal of the order impugned, it would transpire as rightly pointed out by Mr. Sengupta that the appropriate authority despite acknowledging the fact that the applic....

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....vocate representing the respondent has placed reliance on the judgment delivered by the Hon'ble Supreme Court reported in (2006) 284 ITR 323 [Goetze (India) Ltd. Vs. Commissioner of Income Tax on the question whether the assessee could make a claim for deduction other than by filling a revised return. 10. I note that the Hon'ble Supreme Court in the said case Goetze (India) Ltd. (supra) was dealing with the claim of deduction of the assessee introduced by way of a letter of the Assessing Officer which was disallowed on the ground that there was no provision under the Income Tax Act to make amendment in the return of income by modifying the application at the assessment stage without revising the return. Although, the assessee on an appeal ....