2002 (3) TMI 600

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....tri - This is an appeal by the assessee against the order of CIT(A). Jodhpur, for assessment year 1989-90. 2. Gr. No. 1 and Gr. Nos. 2.1 and 2.3 are not pressed. The main ground of appeal is 2.4 which is now alive. In this ground the appellant agitated on the ground that the CIT(A) erred in not directing the reduction of amounts paid before due date for filing Return (31-11-1989) to the exte....

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....had already paid an amount of Rs. 3,10,390 out of total liability of Rs. 7,82,513 during this year, and the balance amount of Rs. 4,72,182 remained unpaid and outstanding as on 31-3-1989. On appeal, the CIT(A) also sustained the addition on the ground that deduction for statutory liability by whatever name called is allowable only on actual payment basis. 4. The Ld. A.R. submitted that the Asse....

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....fore the due date of filing of return under section 139(1) has also to be allowed. The appellant had made the payment of Rs. 1,86,281 till 31-10-1989 which was the due date in the present case under section 139(1). 6. The Ld. D.R. relied upon the orders of the authorities below. It was contended by him that if the opening balance of Rs. 1,25,060 is directed to be excluded from the income of thi....

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....assessee on or before the due date applicable in his case for furnishing the return of income under sub-section (1) of section 139 in respect of the previous year in which the liability to pay such sum was incurred and the evidence of such payment is furnished by the assessee. Therefore, the Assessing Officer is directed to allow deduction for payment of Rs. 1,86,281 after verification of the evid....