1996 (1) TMI 104

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..... Whether, on the facts and in the circumstances of the case and in view of the Explanation 2 to section 43B as inserted by the Finance Act, 1989, giving retrospective effect from April 1, 1984, the Tribunal has not erred in law in directing the Assessing Officer to allow relief to the extent of the sales tax amount paid even after the close of the accounting period but before the due date of filin .....

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..... 94] 209 ITR 7, the Karnataka High Court in Chief Commissioner (Admn.) v. Sanjay Sales Syndicate [1992] 197 ITR 255 and the Kerala High Court in CIT v. Govindaraja Reddiar [1991] 187 ITR 417. All these High Courts answered the question in favour of the assessee and against the Department. However, the Delhi High Court answered the question against the assessee in Sanghi Motors v. Union of India [19 .....

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