1996 (4) TMI 54

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Tribunal has stated the case and referred the undernoted question of law arising out of the order dated September 27,1993, passed in ITA No. 880/Ind. of 1993 on rejection of the application registered as RA No. 321/Ind. of 1993 for the assessment year 1986-87, for our consideration and opinion : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... date prescribed under section 139(1) for filing the return of income for the assessment year 1986-87 and if the amount has been paid before furnishing of the return of income to allow the same as deduction. We have heard Shri D.D. Vyas, learned counsel for the applicant, and Shri P.B.S. Nair, learned counsel for the non-applicant. We find that the Tribunal concluded as under : " The said amoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... No new ground is urged to persuade us to take a different view in the matter. We have perused the statement of the case and considered the question as presented and projected. We conclude, that in the facts and circumstances of the case, the Tribunal was justified in directing the Assessing Officer to allow the deduction if the sales tax payment had been made before furnishing the return of i....