1995 (5) TMI 10

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....ome-tax Act, 1961, the Revenue prays that the Tribunal should be directed to refer the following question for the consideration of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in upholding the order of the Commissioner of Income-tax (Appeals) in allowing sales tax liability when no actual payment was made of sales ....

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....ected. vide order dated March 2, 1994, the Revenue has approached this court through the present petition. After hearing counsel for the parties, we find that the decision in Sirsa Industries'case [1984] 147 ITR 238 (P & H) was reversed by a Division Bench of this court in Sirsa Industries v. CIT [19891 178 ITR 437. Consequently, the question sought to be raised by the Revenue has already been ....