9911796707
TMI Blog1996 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... he undernoted question of law arising out of the order dated April 26, 1993, passed by it in Income-tax Application No. 1069/Ind. of 1988, under section 256(1) of the Income-tax Act, 1961 (for short " the Act "), for our consideration and opinion. " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in directing the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 139(8) and 217 can be charged or enhanced in the assessment made under section 143(3) read with section 147 ?" Briefly stated, the facts of the case are that the Assessing Officer had made the disallowances of Rs. 1,49,389 by invoking the provisions of section 43B of the Act. This amount had represented the unpaid sales tax and entry tax. When the matter came up in appeal before the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady been allowed as a deduction in the succeeding assessment year 1985-86 on the basis of actual payment, the same shall be withdrawn. In this connection, reference may be made to our order dated May 8, 1991, in ITA No. 1151/Ind. of 1988 in the case of Mantri Bros v. ITO." The Tribunal, therefore, stated the case and referred the aforesaid question concerning section 43B of the Act and declined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il cases govern the fate of the present miscellaneous civil case also. This court in the aforesaid cases has held that the amended provisions of section 43B of the Act are retrospective in operation from the date when section 43B was introduced, i.e., from April 1, 1984. The point projected in the miscellaneous civil case, thus, stands concluded by the decision rendered by this court in the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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