TMI Blog2013 (10) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the assessee has not challenged the above demand before any court of law. However, in view of the decision of the hon'ble apex court [1971 (8) TMI 10 - SUPREME Court], it is evident that even if the assessee has disputed the liability, it will be no bar in allowing the deduction for the same unless and until the assessee got relief in this regard. It is not in dispute that there was no reduction in liability of property tax during the accounting year relevant to the assessment year under consideration - Decided against Revenue. - ITA No.3826/Del/2010, ITA No.3380/Del/2010 - - - Dated:- 31-10-2013 - SHRI G.D.AGRAWAL AND SHRI CHANDRA MOHAN GARG,, JJ. For the Appellant : Shri Sameer Sharma, Sr.DR. For the Respondent : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disputed demand. 4. Learned counsel for the assessee, on the other hand, pointed out that the entire demand of ₹ 92,81,500 was raised by NDMC vide bill dated September 24, 2001. That the said demand is paid by the assessee vide cheque No. 035693. However, while forwarding the cheque, the assessee only mentioned under protest . He, therefore, submitted that the entire demand raised by NDMC in respect of the property tax has been duly paid by the assessee and even if the assessee disputed the same, the liability has already accrued. He also stated that the addition sustained by the learned Commissioner of Income-tax (Appeals) has also been challenged by the assessee in the cross-appeal. 5. We have carefully considered the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability because the assessee had taken proceedings before higher authorities for getting it reduced or wiped out so long as the contention of the assessee did not prevail. (emphasis supplied) 6. That the ratio of the above decision of the hon'ble apex court would be squarely applicable to the case of the assessee. At page 42 of the assessee's paper book, there is a bill of property tax raised by NDMC raising the demand of ₹ 92,81,500 for the financial year 2001-02, i.e., relevant to the assessment year under appeal. That the assessee, vide cheque No. 035693 dated October 11, 2001, made the payment of the entire demand of ₹ 92,81,500. Thus, we find that the demand of property tax was raised during the accounting year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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