2005 (2) TMI 850

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....llowing question of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court: "1. Whether, on the facts and in the circumstances of the case, the ITAT was legally correct to confirm the order of the CIT(A) deleting the addition made by the Assessing Officer under section 43B ?" The reference relates to the assessment year 1984-85. ....

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....-tax, who found that the payments of local sales tax and Central sales tax had been made in the first month of the next accounting year, i.e., within the statutory period as per the sales tax law. He accordingly deleted the disallowance/addition of Rs. 54,599 which order has been upheld by the Tribunal. 4. We have heard Sri A.N. Mahajan, learned standing counsel appearing for revenue. Nobody ap....