2016 (7) TMI 1045

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.... Dhar,Advocate For the Revenue : Mr. S.N.Dutta,Advocate Mr. P.Dudhoria,Advocate ORDER The Court : - The subject matter of challenge is a judgment and order dated 9th October, 2001 by which the learned Income Tax, Appellate Tribunal, 'E' Bench, Kolkata in I.T.A. No. 1232 (Cal) of 1998 pertaining to the assessment year 1995-96 dismissed an appeal preferred by the assessee. The assessee has come u....

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....diture in the relevant assessment year under Section 37 of the Act." The facts and circumstances of the case briefly stated are as follows : Bihar State Electricity Board made a claim on account of fuel surcharge for the period beginning from 1st July, 1993 to February, 1995. Though the claim was made, but the quantification of the claim was not made. The quantification was made at the rate of ....

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....d Advocate appearing for the revenue submitted that there was some sort of a dispute between the Bihar State Electricity Department and the consumer. He, in this regard, drew our attention to the following sentences from the judgment of the CIT (Appeal) : "In fact it is admitted that the State Electricity Board had raised fuel surcharge much before the current year and the same was disputed. Suc....

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....an/Board hereby is pleased to authorize the BSE concerned to allow the payment of operational surcharge in suitable instalments starting from the month of March, 1995 i.e. in no case the instalment should go beyond May, 1996." We, as such, are unable to accept the submission that there was any dispute. It appears that the CIT (Appeal) and the Assessing Officer and also the learned Tribunal laid ....