1983 (2) TMI 106

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..... ner in the said firm. At the beginning of the asst. yr. 1976-77 in the books of the firm the account of the HUF showed a credit balance but during the year it became debit balance and the reason for such a situation is that the income-tax and wealth-tax of the assessee family were paid by the firm. The result was that it became debit balance amounting to Rs. 28,557. In the original assessment, the .....

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..... that since all the facts are before the authorities below and the head under which the claim is to be allowed was taken up for the first time, it ought to have been allowed. In other words, he pleaded that if the assessee s claim can fall under a different head the assessee is entitled to raise such claim and it cannot be shut out. The ld. departmental representative argued that the assessee has n .....

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..... find that the assessee is entitled to the deduction. The copy of the account of the assessee in the books of the firm as already metioned shows that there was an opening credit balance but in the course of the year, it became debit balance because the tax liability on behalf of the assessee were discharged by the firm. It is nothing but the assessee taking advances from the firm for paying the tax .....

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