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C.I.T. Agra v. M/S Durgesh Oil Mills - INCOME TAX REFERENCE No. 135 of 1988 [2004] RD-AH 1626 (6 December 2004)


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Court  No.37

Income Tax Reference No.135 of 1988

The Commissioner of Income Tax  Vs. M/s Durgesh Oil Mills, Aligarh.

Hon'ble  R.K. Agrawal, J

Hon'ble P. Krishna, J

The Income Tax Appellate Tribunal, Allahabad  has referred the following question of law under section  256 (1) of the Income Tax Act 1961 (hereinafter referred to as the Act)  for opinion to this Court:-

"Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was legally right in deleting the addition of Rs.13,543 made by the ITO u/s  43-B of the I.T. Act, 1961?"

The reference relates to the assessment year 1984-85. The respondent assessee is a registered Firm.  It had shown a sum of Rs.13,543/- as payable in Sales Tax and as well as duty account.  The Income Tax Officer applying the provisions of Section 43-B of the Act disallowed the aforesaid amount on the ground that it has not been paid over to the Government. In appeal, the Appellate Assistant Commissioner relying upon a   Board Circular No.372 dated 8th December, 1983 had allowed the claim of the respondent - assessee on the ground that the said amount represented the collections made in the month of March which was payable in the month of April. The order has been upheld by the Tribunal.

We have heard Shri A.N. Mahajan, the learned counsel for the Revenue. Nobody has appeared on behalf of the respondent assessee. It is not in dispute that the collections made in the month of April are towards the statutory duty during the month of March, 1984 which was to be paid over to the government in the month of April in accordance with the relevant statutory rules. The Board Circular No.372 dated 8th December 1983 provides that in respect of the amounts which are collected in the month of March on the last date of the end of  financial year i.e. 31.3.1984 and has to be paid over  in the next financial year ,such amount cannot be disallowed under section 43-B of the Act.  It is well settled that the circular issued by the Central Board of Direct Taxes is binding on the authorities.

In view of the aforesaid discussion we answer the question of law referred to us in affirmative i.e. in favour of the Revenue and against the assessee. However, there shall be no order as to costs.




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