Supreme Court of India
Jute Corporation of India Ltd. v. Commissioner of Income Tax and Anr.
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From the 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 an appeal before the Appellate Assistant Commissioner. 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 the Income Tax Officer, the Appellate Assistant
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