1995 (5) TMI 10

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rays that the Tribunal should be directed to refer the following question for the consideration of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in upholding the order of the Commissioner of Income-tax (Appeals) in allowing sales tax liability when no actual payment was made of sales tax collected by the assessee dur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 994, the Revenue has approached this court through the present petition. After hearing counsel for the parties, we find that the decision in Sirsa Industries'case [1984] 147 ITR 238 (P H) was reversed by a Division Bench of this court in Sirsa Industries v. CIT [19891 178 ITR 437. Consequently, the question sought to be raised by the Revenue has already been clearly answered by a Division Benc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X