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TMI Blog2011 (4) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the learned Commissioner of Income-tax (Appeals) and confirming the disallowance of Rs. 2,15,453 under section 43-B of the Income-tax Act, 1961 when the payment was made within the time prescribed by the Himachal Pradesh Sales Tax Act." 2. The reference arises in the background on the following short facts: The Assessing Officer by order dated 1-3-1988 had disallowed the sales tax paid by the assessee amounting to Rs. 2,15,453 after the end of the previous year but before the due date (i.e., 30-4-1984) stipulated under the Himachal Pradesh Sales Tax Act, 1968 (in short, Sales Tax Act). The said disallowance was made by the Assessing Officer by invoking the provisions of section 43B of the Income-tax Act, 1961 (in short 'IT Act'). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to in clause (a) or clause (b) of this section is allowed in computing the income referred to in section 28 of the previous year (being a previous year relevant to the assessment year commencing on the 1st day of April, 1983, or any earlier assessment year) in which the liability to pay such sum was incurred by the assessee, the assessee shall not be entitled to any deduction under this section in respect of such sum in computing the income of the previous year in which the sum is actually paid by him." 4. It is pertinent to note that by virtue of Finance Act, 1987 the following proviso was added with effect from 1-4-1988: "Provided that nothing contained in this section shall apply in relation to any sum which is actually paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, did not find favour with the Tribunal in view of the judgments of this Court in Escorts Ltd.'s case (supra) and that of the Patna High Court in Jamshedpur Motor Accessories Stores' case (supra). 6. We may also note that in the case of Allied Motors (P.) Ltd. (supra) the judgment of the Delhi High Court in the case of Escorts Ltd. (supra) and that of the Patna High Court in Jamshedpur Motor Accessories Stores' case (supra) were expressly noted and overruled. Therefore, the Tribunal's judgment would have to be set aside. It is ordered accordingly. The question of law is answered in favour of the assessee. 7. This, however, will not resolve the matter in issue for the reason, as noted hereinabove, that the judgment of the Supreme Court de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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