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TMI Blog2004 (7) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... it is allowable as deduction under section 43B – Thus, the directions of AO adding back a sum representing the sales tax debited but not paid within the previous year, as directed by CIT, is illegal and therefore, a nullity in the eye of law, even though the same was not challenged in appropriate proceedings. The non-filing of an appeal against an illegal order or an order which has become a null ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax paid after the close of the year under section 43B of the Act, which deals with certain deductions to be made only on actual payments, and by order dated February 26,1991, directed the Assessment Officer to add back a sum of Rs. 7,17,153, which is the sales tax debited by the respondent/assessee, but not paid within the previous year, holding that the same attracts section 43B of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer made under section 143(3) of the Act as the earlier order of the Commissioner of Income-tax dated February 26, 1991, had become final. Against the said order dated June 28, 1993, of the Commissioner of Income-tax (Appeals), the respondent/assessee preferred a further appeal before the Tribunal. The Tribunal, without standing on technicalities, applying the ratio laid down in Allied Motors (P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paid within the previous year as directed by the Commissioner of Income-tax by order dated February 26, 1991, without challenging the same in appropriate proceedings, but whether, in the eye of law, the Assessing Officer is liable to add the said amount, namely, Rs. 7,17,153 which represents the sales tax debited but not paid within the previous year? The law on the point is now well settled a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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