1987 (11) TMI 12

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..... ing rise to this application, briefly, are as follows The petitioner is a partnership firm and assessed to income-tax in the status of a registered firm. The assessment year in question is 1984-85 for which the relevant accounting year ended on November 4, 1983. While framing the assessment for the assessment year 1984-85, the Income-tax Officer passed an order dated February 1, 1985, adding certa .....

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..... have come to the conclusion that the following question of law does arise out of the order passed by the Tribunal: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in, holding that a sum of Rs. 2,854 collected from the customers on sales tax account at the end of the accounting year and payable to Government immediately in the following accounting ye .....

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