2000 (9) TMI 39

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.... has been referred, by the 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....

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.... directed the Income-tax Officer 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 liabili....

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....cluded in view of the decision of this court in CIT v. Pyarilal Kasam Manji and Co. [1992] 198 ITR 110 and the decision of the Supreme Court in Allied Motors (P.) Ltd. v. CIT [1997] 224 ITR 677 on the interpretation of section 43B of the Act. It has been held by the Supreme Court in the aforesaid case that the sales tax for the last quarter paid before filing of the return for the assessment year ....