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TMI Blog2017 (1) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee, was passed on by the assessee to the Government Department and, therefore, the excise duty, recovered by it, would not constitute any income to the assessee itself in order to invite the imposition of any tax. This Court in the case of Commissioner of Income Tax Vs. M/S United Engineering (P) Ltd. [2013 (12) TMI 1315 - ALLAHABAD HIGH COURT], wherein also this Court came to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, against the order of the Tribunal dated 12.8.2014, for the Assessment Year 2008-2009. The questions of law sought to be answered are as under:- (1) Whether the ITAT was justified in giving relief to the assessee ignoring the provisions and powers provided u/s 154 and the fact that the interpretation of the ITAT amounts to curbing of powers provided by the legislature specially wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty of the AO to consider whether the correct profits and gains could be deduced from the accounts so maintained? (4) Whether the ITAT was justified in law in confirming the action of the CIT (Appeals) without considering the fact that the issue of the non-crediting of 'Excise Duty Receivable' to the P L Account by the assessee did constitute a 'rectifiable mistake' t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 43B of the Act in which there is a provision that if the assessee has paid any tax, cess etc., after the close of financial year, the same can be claimed in the computation of total income provided that the receipts of it should be credited to the P L Accounts? (8) Whether the ITAT was justified in law in upholding the decision of CIT (A) without considering the fact that assessee n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yash Agrawal, has drawn the attention of this Court to the decision of this Court in the case of Commissioner of Income Tax Vs. M/S United Engineering (P) Ltd. decided on 9.8.2012, wherein also this Court came to the conclusion that the excise duty, which was received by the assessee, was passed on to the Government Department and, therefore, ultimately resulted in non-accrual of any income to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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