Geo Sea Foods vs Income Tax Officer

Authority: ITAT Tribunal/Court: Cochin Date: 1987-09-09 AY: 1978-79 Section: 37(1), 251 Acts: Income Tax Act 1961, Central Sales Tax Act 1956, Kerala General Sales Tax Act Result: Assessee Citation: (1988) 24 ITD (COCH) 175 Justices: K. S. Viswanathan, A.M. & K. R. Dixit, J.M. Appeal No: IT Appeal No. 9/Coch/1987; Asst. yr. 1982-83
Whether the CIT(A) had jurisdiction to issue enhancement notice for disallowing purchase tax provision --- Held Yes; Whether the assessee is entitled to deduction of purchase tax provision --- Held No

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