1990 (4) TMI 43

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....ses in this case. In the assessment year 1984-85 which is in dispute, the Income-tax Officer added a sum of Rs. 10,003 with the following remarks : "Balance-sheet tallies at Rs. 10,42,319. Liabilities of Rs. 8,312 and Rs. 1,961 are shown as U. P. sales tax and Central sales tax, the same shall be added under section 43B." The assessee appealed to the Appellate Assistant Commissioner who dele....