1992 (1) TMI 65

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....s is a reference which has come up before this court in pursuance of a reference order under section 256(1) of the Income-tax Act, 1961, made by the Income-tax Appellate Tribunal, Allahabad. The facts of the case are in a narrow compass. The assessee had claimed deduction of sales tax for the relevant assessment year and it was allowed. Subsequently, it was discovered that, in fact, the assessee h....

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....holding that the provisions of subsection (1) of section 41 applied to sales tax of Rs. 29,060 which was claimed and allowed as a deduction in the assessments for the relevant assessment years and in respect of which the claim of exemption was accepted by the sales tax authorities during the previous year relevant to the assessment year 1969-70 and on this ground upholding the addition of this amo....

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....bove, the assessee deliberately concealed the fact that he had been exempted from sales tax by the order of the sales tax authorities dated March 25, 1969. This was, therefore, case falling within the scope of section 147(a). Section 41(1) of the Income-tax Act provides: " 41. (1) Where an allowance or deduction has been made in the assessment for any year in respect of loss, expenditure or ....