2002 (5) TMI 862

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....f the Income-tax Act, 1961 ('the Act'). The question which has been raised by the appellant is as to whether a disputed electricity bill which is pending before this Court in a writ petition would be statutory liability or a contractual liability. The Assessing Officer held that the claim of the assessee would amount to revenue expenditure. Notice of the assessment, however, had been issued by the....