Supreme Court · 1990 INSC 267 · Decided 4 September 1990
Jute Corporation of India LTD. v. Commissioner of Income Tax and ANR.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 267 · [1990] SUPP. 1 S.C.R. 340
- Case number
- CIVIL APPEAL No. 1935/1981
- Decided
- 4 September 1990
- Bench
- K.N. SINGH, T.K. THOMMEN, KULDIP SINGH (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 251, 256(1)
Headnote
Income Tax Act, 1961: Section 251-Appeal before Appellate Assistant Commissioner-Additional grounds raised by assessee which were not raised before the Income Tax Officer-Whether could be entertained. c In respect of the assessment for the assessment year 1974-75, the appellant-assessee preferred During the hearing of the appeal, the assessee raised an additional ground as regards its liability to Purchase Tax and claimed a deduction of Rs.U,54,995. After giving an opportunity of hearing to D the Income Tax Officer, the Appellate Assistant Commissioner allowed the said claim. The
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)