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Commissioner of Income-tax, Meerut. v. M/s Uptron Powertronics Ltd., Ghaziabad. - INCOME TAX REFERENCE No. 1 of 1996 [2005] RD-AH 1379 (23 May 2005)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.37

INCOME TAX REFERENCE NO.1 OF 1996

Commissioner of Income-tax, Meerut. ....Applicant

Versus

M/s Uptron Powertronics Ltd., Ghaziabad. ` ....Respondent

...............

Hon'ble R.K. Agrawal, J.

Hon'ble Rajes Kumar, J.

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

"Whether on the facts and in the circumstances of the case, the ITAT was legally correct in deleting the addition u/s 43-B on account of sales-tax of Rs.3,32,012 ?"

The present Reference relates to the Assessment Year 1986-87.

We have heard Sri A.N.Mahajan, learned Standing Counsel for the Revenue and Sri S.D.Singh, and Sri R.D.Khare has filed his appearance on behalf of the assessee-respondent.

We find that the view taken by the Tribunal inconformity with the law laid down by the Apex Court in the case of Allied Motors (P) Ltd., Vs. CIT, reported in 224 ITR 677. However, Tribunal has remanded the matter to the assessing officer to examine the position as to under which period the amount in question has not been paid over to the department. Thus, the view taken by the Tribunal can not be suffers from any illegality. Tribunal has deleted the condition and only remanded the matter.

Therefore, the question referred to us  does not arise out of order of the Tribunal. The question referred to us is returned unanswered.

Dt.23.05.2005

R./


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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