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TMI Blog1995 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ted a petition u/s 154 of the Act for rectification of the assessment. It was claimed that the aforesaid amount was paid within the period mentioned in the First Proviso to section 43B and that the audit certificate dated 27-11-1990 which was filed along with the return of income constituted the evidence for the payment. A copy of the aforesaid certificate was also filed along with the application u/s 154. Copies of the receipts dated 26-4-1990 and 25-7-1990 evidencing the sales-tax payment were also enclosed to the application for rectification. On the basis of these certificates and receipts it was claimed that the assessment made u/s 143(1)(a) should be rectified and the disallowance u/s 43B should be deleted. 3. The Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . S.B. Foundry [1990] 185 ITR 555 (All.). 3. S.R.F. Charitable Trust v. Union of India [1992] 193 ITR 95 (Delhi). 4. Khatau Junkar Ltd. v. K.S. Pathania [1992] 196 ITR 55 (Bom.). 5. Order of the Delhi Bench of the Tribunal in New United Motors v. Asstt. CIT [1994] SOT 738. Our attention was also drawn to the circular issued by the CBDT which is reported in 209 ITR Statute page 75. The learned counsel for the assessee also drew our attention to the relevant papers in the paper book to show that the outstanding amount was not claimed as a deduction in the return and, therefore, there was no question of making any prima facie adjustment by disallowing the same in terms of section 43B. In any event, he contended, as per the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount the same can be disallowed u/s 43B of the Act as was done in the present case, though the assessee's contentions in this behalf appear to be well-supported by the decisions cited by the learned counsel for the assessee. However, we would prefer to rest our conclusion on the string of circulars issued by the CBDT explaining the scope for rectification of the assessment u/s 154 vis-a-vis section 143(1)(a), with particular reference to the provisions of section 43B. In the first Circular No. 581 dated 28-9-1990 (186 ITR Statute page 2) the Board took the view that the assessment made u/s 143(1)(a) by disallowing the claim u/s 43B, cannot be rectified u/s 154 on the ground that the assessee subsequently furnished the evidence for payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board have reconsidered the matter and are of the opinion that where the sums referred to in the first proviso under section 43B had in fact been paid on or before the due dates mentioned therein, but the evidence therefor had been omitted to be furnished along with the return, the Assessing Officers can entertain applications under section 154 for rectification of the intimation under section 143(1)(a) or order under section 143(3), as the case may be, and decide the same on merits." Thus in respect of the payments referred to in section 43B, the Board resiled from its earlier position and permitted the assessee to submit the evidence for the payments along with the applications u/s 154 where such evidence was omitted to be given with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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