2000 (2) TMI 28

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....HAL J.--The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated October 3, 1994, in respect of the assessment year 1984-85: "Whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the Karnataka Excise Act, 1965, especially the provisions of section 24 of the said Act, the Tribunal wa....

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....this, the Department filed an appeal. The Tribunal upheld the decision of the Commissioner (Appeals) and directed the deletion of disallowance under section 43B. The Tribunal based its decision on the decision in the case of Dasappa and Co. in I. T. A. No. 1234/Bang of 1988, dated June 9, 1994. The controversy is now covered by the decision of this court in the case of CIT v. D. Dasappa [2000] ....