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TMI Blog1987 (9) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 1984-85. 2. The assessee is a partnership firm. For the asst. yr. 1984-85 with which we are now concerned, the previous year of the assessee ended on 4th Nov., 1983. The assessee charged sales tax on the sales made by it in the last quarter of the previous year but did not pay the same to the ST authorities as it was permissible under the Sales Tax law to pay the sales tax collected in the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as made by the ITO was erroneous and prejudicial to the interests of revenue and started proceedings under s. 263. After overruling the objection of the assessee in course of hearing before him, he passed the impugned order directing the ITO to disallow the aforesaid claim of the assessee. 3. Shri D. Das, the learned representative for the assessee, urged before us that the CIT erred in his d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entions of both the parties as well as the facts on record. Sec. 43B says that any sum payable by the assessee by way of tax or duty under any law shall be allowed only in computing the income of the previous year in which the sum is actually paid. The point to be noted is that the tax or duty should be payable and yet not paid in a particular previous year. If so, it would not be allowed as a ded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as he is concerned. In this view of the matter, we agree with the view taken in the case of S. Govindaraja. A similar view has also been taken in the case of Kapoor Motor Engineering (P) Ltd. vs. ITO (1987) 21 ITD 4 (Ctk). We find that the case of New Cawnpore Flour Mills is not on all force with the instant case because it is not known whether the assessee in that case did pay the amount wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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