Law:

Section:

Section 43B of the Income-tax Act, 1961 - Business disallowance - Certain deductions to be allowed only on actual payment - Assessment year 1984-85 - sales tax collected in last month of year and payable to Government before 20th of next month was added to assessee income under section 43B by Assesseing Officer - Said addition was, however, deleted by Tribunal - Whether in view of section 43B as amended and earlier Bench decision of this Court in case of very same assessee, matter was to be remanded to tribunal for disposal in accordance with directions and observations given by Court in that case - Held yes ( - Matter remanded) FACTS For the relevant assessment year the Assessing Officer added an amount of Rs 41086 being the sales tax collection in the last month of the year and payable to Government before the 20th of next month under section 43B. The addition was deleted by the Tribunal. On reference : HELD Following the earlier Bench decision of this court, rendered in the case of the very same assessee, i.e., CIT v. Govindaraja Reddiar [1991]187 ITR 417, the court declined to answer the question referred to this court by the Tribunal but, at the same time, directed the Tribunal to restore the appeal to file and dispose of the matter afresh in accordance with law and in the light of the direction and observations contained in the common delivered by this court in that case. Note: The case was remanded to Tribunal for disposal afresh. CASE REFERRED TO CIT v. Govindaraja Reddiar [1991] 187 ITR 417 (Ker.). JUDGMENT K.S. Paripoornan, J.-At the instance of the Revenue, the Income-tax Appellate Tribunal (in short, "the Tribunal") has referred the following question of law for the decision of this court: "Whether, on the facts and in the circumstances of the case, the amount of unpaid tax collected in the last month of the previous year under consideration which was not claimed as a deduction while computing the income under the Income-tax Act by invoking the provisions of section 43B of the Act could not be brought to tax in the assessment years under consideration?" The respondent is an assessee to income-tax. We are concerned with the assessment year 1984-85.…

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