2002 (6) TMI 11

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....he instance of the Revenue, the following question has been referred for our opinion in respect of the assessment year 1984-85: "Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs. 35,272 on account of unpaid sales tax under section 43B of the Income-tax Act, 1961?" We have heard Ms. Mona Bhatt, learned counsel for the Revenue, and Mr. R.K. Patel, lear....