Commissioner of Income Tax Vs Assam Tribune

Gauhati High Court 16 Feb 2001 Income Tax A. No. 9 of 2001 (2002) 253 ITR 93
Bench: Division Bench
Result Published
Acts Referenced

Judgement Snapshot

Case Number

Income Tax A. No. 9 of 2001

Hon'ble Bench

N.C. Jain, C.J; P.G. Agarwal, J

Advocates

K.P. Sarmah and U. Bhuyan, for the Appellant;

Final Decision

Dismissed

Acts Referred

Income Tax Act, 1961 — Section 43B

Judgement Text

Translate:

N.C. Jain, C.J.@mdashThis appeal filed by the Commissioner of Income Tax in our considered view, deserves dismissal in limine in view of the

ratio of law laid down by a Division Bench of this court in Commissioner of Income Tax Vs. Bharat Bamboo and Timber Suppliers,

2. It has been held in Commissioner of Income Tax Vs. Bharat Bamboo and Timber Suppliers, that if the sales tax amount is paid after the close of

the accounting year but before the due date for filing of the return of income, the assessee would be entitled to relief under Explanation 2 to Section

43B of the Income Tax Act, 1961, as has been inserted by the Finance Act, 1989, with retrospective effect from April 1, 1984. The contributions

towards provident fund, etc., in the instant case have admittedly been paid before the filing of the return by the assessee. We are in respectful

agreement with the view taken by this court in Commissioner of Income Tax Vs. Bharat Bamboo and Timber Suppliers, and, therefore, find no

merit in the appeal. No substantial question of law is involved.

3. The appeal is thus dismissed in limine.

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