TMI Blog2011 (6) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the Ld. CIT (A)-VI, Ahmedabad dated 27-12-2010 for Assessment Year 2004-05. 2. The grounds raised by the Revenue are as under:- 1. The Ld. CIT(A) erred in law and on facts in directing the AO to re-compute the book profit u/s/ 115JB by reducing eligible profit u/s. 80HHC instead of deductible profit, following the Apex Court s decision in the case of Ajanta Pharma Ltd., while th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit as provided in sub-section (1B) of section 80HHC of the I.T. Act. The Assessing Officer has referred to the judgment of the Hon ble apex Court in the case of Goetze (India) Ltd. vs. CIT reported in 284 ITR 323 wherein it was held that there are no provision under the Income tax Act to make amendment in the return of income on an application of the assessee without revising the return of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Judgment of Hon ble Apex Court in the case of Goetze (India) Ltd. (supra), the claim of the assessee without filing a revised return of income should not be accepted. The Ld. A.R. of the assessee supported the order of the Ld. CIT (A). 5. We have heard the rival submissions and perused the material on record and have gone through the orders of the authorities below and both the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of the Revenue that Ld. CIT (A) should not have directed the A.O. to entertain this claim of the assessee. We feel so because A.O. himself has stated in the assessment order that although the claim of the assessee is genuine but the same is not entertained because of the judgment of Hon ble apex court rendered in the case of Goetze (India) Ltd.,(supra). Hence, there is no dispute that the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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