2001 (2) TMI 36

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....ssioner of Income-tax in our considered view, deserves dismissal in limine in view of the ratio of law laid down by a Division Bench of this court in CIT v. Bharat Bamboo and Timber Suppliers [1996] 219 ITR 212. It has been held in Bharat Bamboo and Timber Suppliers' case [1996] 219 ITR 212 (Gauhati), that if the sales tax amount is paid after the close of the accounting year but before the due....