COMMISSIONER OF INCOME TAX Vs. ARVIND MILLS LTD

JUDGEMENT

(1.) IN this Tax Appeal by the Revenue, which is directed against order dated 30.06.2011 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'D' in Income Tax Appeal No.472 of 2011, following question is raised by the appellant proposing it to be a substantial question of law:-

(2.) WE have heard learned advocate Mrs. Mauna Bhatt for the Revenue.

(3.) AS such in Goetze (supra) the Supreme Court while dismissing the appeal clarified that its decision was restricted to the power of Assessing Officer to entertain a claim for deduction otherwise than by a revised return, and did not impinge on the powers of the assessing authority under section 254 of the Act.