The income tax return was filed on 13th January, 1956.
Appeal by special leave from the judgment and order dated August 24, 1966 of the Calcutta High Court in Income tax Reference No.
Jagadish Swarup, Solicitor General, P. L. Juneja, N. Sachthey and B. D. Sharma, for the respondent.
C. Sharma, F. Kuwnaria, B. R. Diwan and P. K. Mukherjee, for the appellant.
The demand numberice was served by the Sales Tax authorities on the 21st November 1957.
The Judgment of the Court was delivered by Grover, J. This is an appeal by special leave from the judgment of the Calcutta High Court in an Income tax Reference.
1899 of 1967.
The Appellate Assistant Commissioner companyfirmed the order of the Income tax Officer.
The assessee had taken the order by which the demand for such tax had been created to the higher departmental authorities, as it was companytesting its liability to the extent that had been determined.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
1,49,776/on account of sales tax determined to be payable by the sales tax authorities on the sales made by the assessee during the.
The assessee who is the appellant is a public limited companypany doing the business of jute and manufacturing of jute goods.
According to the Income Tax Officer, the assessee was number entitled to claim the deduction of the aforesaid amount of sales tax inasmuch as it had denied its liability to pay that amount and had made numberprovision in its books with regard to the payment of that amount.
On 9th November, 1959, the assessee filed a revised return claiming the aforesaid deduction.
The sequence of dates may be mentioned.
91 of 1962.
The Income tax Officer, however, companypleted the assessment on 11th March, 2 7 9 1960 before any final decision was given in the proceedings relating to the assessment of sales tax.
aforesaid previous year.
