TMI Blog2021 (9) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... been put by their Lordships. It has been made clear in the order itself that such issue does not impinge upon the power of the Tribunal under section 154. In Smt. Raj Rani Gulati vs. CIT [ 2011 (10) TMI 78 - ALLAHABAD HIGH COURT ], the Hon'ble jurisdictional Allahabad High Court has taken the above position into account while holding Goetze India Ltd. vs. CIT (supra) to be not applicable. - Decided against revenue. - ITA No. 331/LKW/2016 - - - Dated:- 14-9-2021 - Shri. A. D. Jain, Vice President And Shri T. S. Kapoor, Accountant Member For the Appellant : Smt. Namita Pandey, CIT (DR) For the Respondent : Shri Rakesh Garg, Advocate ORDER PER A.D. JAIN, V.P.: This is a recalled matter. The e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the revised return of income, is limited to the power of the Assessing Officer and not to that of an Appellate Authority. The Assessing Officer was, accordingly, directed by the ld. CIT(A) to take the income shown by the assessee at ₹ 28,58,61,143/- as per the revised computation of income, as against ₹ 29,16,04,350/- shown in the return of income filed by the assessee. Aggrieved, the Department has taken this ground of appeal. 5. The ld. D.R. has contended that the ld. CIT(A) has erred in directing the Assessing Officer to accept the revised income filed through the revised computation, by the assessee, which is contradictory to the provisions of section 139(4) of the I.T. Act which do not allow to accept revised income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Goetz India Ltd. (supra) does not apply to any proceedings in appeal; and that the assessment has been completed on the basis of accounts audited by the Statutory Auditors duly appointed by the C AG of India and therefore, the income as per the revised computation ought to have been accepted by the Assessing Officer in the first place. Reliance has been placed on Smt. Raj Rani Gulati vs. CIT , 346 ITR 543(Alld.). 7. Heard. The issue is as to whether the ld. CIT(A) was justified in directing the Assessing Officer to accept the revised income filed by the assessee through revised computation, which, as per the Department, could have been accepted only by way of filing of revised return of income. 8. In Goetze India Ltd. vs. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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