9911796707
TMI Blog2003 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellants submits that the certified copy of the impugned order is produced in I.T.A. No. 202 of 2003. In the light of the said submission, I.A. No. 1 is allowed, production of certified copy dispensed with. In this appeal, filed under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the appellants have called in question the correctness of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that it is only the statutory liability which is in the nature of tax, duty, cess or fee, to which the provisions of section 43B of the Act are attracted. In the said decision it is held that the provisions of section 43B of the Act cannot be attracted in respect of the kist/rental amount payable to the Government by the assessee. It is useful to refer to the observations made by the Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be brought within the purview of the provisions of section 43B of the Income-tax Act, 1961. It is a different matter that the licensees are not paying the rent in time for which it is only the Legislature which could intervene and not the courts." Therefore, in the light of the decision of this court in the case of CIT v. Sri Balaji and Co. [2000] 246 ITR 750, we are of the view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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