9911796707
TMI Blog1997 (12) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 143(2)/142(1) of the Income-tax Act, 1961 (for short "the Act"), for the assessment years 1990-91 and 1992-93 and also against a notice under section 154 of the same date in relation to the assessment year 1990-91. By the impugned notices, the petitioner has been called upon to show cause, interalia, as to why certain disallowances should not be made in computing its total income for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which such sum was actually paid by him. Under the first proviso, an exception is provided and such deduction may be permissible to an assessee if the payment is actually made by him on or before the due date for furnishing the return of income under sub-section (1) of section 139 in respect of the previous year in which the liability to pay such sum was incurred. It was contended on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by this court, further assessment proceedings in pursuance of the impugned notices should not be allowed to proceed. It was further urged that with the returns of total income filed under the Income-tax Act for the assessment years in dispute a note was appended and it was also mentioned in the balance-sheet that since the petitioner had opted for deferment of payment of sales tax under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed notices. It is for the petitioner to give an appropriate reply to the impugned show-cause notices and to take such defence as may be open to it under law. We have no reason to think that if any reply is filed to the show-cause notices, the concerned authority will not deal with the case of the petitioner in accordance with law and to allow a relief if any, called for on the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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