2001 (2) TMI 59

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Order / Decisions)<br>Dated:- 27-2-2001<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., N. V. BALASUBRAMANIAN.&nbsp; JUDGMENT The judgment of the court was delivered by N. V. BALA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....artment disallowed the claim on the ground that the date of receipt of the demand notice is not material and disallowed the deduction. We, however, held that the liability arose during the previous ye....