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2002 (2) TMI 14 - RAJASTHAN HIGH COURT"Whether, Tribunal erred in law in setting aside the matters to the Assessing Officer with the directions that no disallowances were to be made under section 43B, of Rs. 6,570/ Rs. 5,303/Rs. 24,672/Rs. 13,459 if such payments had been made on or before the due date applicable for furnishing of return of income under section 139(1) of the Income-tax Act, 1961?" - We answer the question in the negative, as that the Tribunal is right in law in setting aside the order of the Assessing Officer with the direction to the Assessing Officer not to disallow the amount under section 43B of the Act, i.e., in favour of the assessee and against the Revenue.
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