https://www.taxtmi.com/caselaws?id=22705 The High Court of Kerala directed the Tribunal to re-examine the treatment of unpaid tax collected in the last month of the previous year under section 43B of the Income-tax Act for the assessment year 1984-85. The Court emphasized the importance of considering amendments to the Act and instructed the Tribunal to reconsider the matter in accordance with the law. The appeal was restored for further consideration based on the Court's observations in a previous case involving the same assessee. The judgment will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for further action. en-us Tue, 01 Jan 1991 00:00:00 +0530 Sat, 12 Dec 2009 14:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22705 The High Court of Kerala directed the Tribunal to re-examine the treatment of unpaid tax collected in the last month of the previous year under section 43B of the Income-tax Act for the assessment year 1984-85. The Court emphasized the importance of considering amendments to the Act and instructed the Tribunal to reconsider the matter in accordance with the law. The appeal was restored for further consideration based on the Court's observations in a previous case involving the same assessee. The judgment will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for further action. Case-Laws Income Tax Tue, 01 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22705