2000 (9) TMI 39

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....he Income-tax Appellate Tribunal, Cuttack Bench, Cuttack, under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of sales tax under section 43B of the Income-tax Act, 1961, representing sales tax collected but not paid?" ....

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....icer to make fresh assessment after taking into account the facts mentioned in his order. Since this matter is confined to the deduction of sales tax, we may only refer to the finding of the Commissioner on that point. The Commissioner held that the Income-tax Officer was not correct in allowing the sales tax liability without examining the exact nature of those liabilities and whether they were h....