2002 (5) TMI 862

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..... ised by the appellant is as to whether a disputed electricity bill which is pending before this Court in a writ petition would be statutory liability or a contractual liability. The Assessing Officer held that the claim of the assessee would amount to revenue expenditure. Notice of the assessment, however, had been issued by the successor Assessing Officer purported to be on the ground that a cont .....

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