TMI Blog1991 (1) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the amount of unpaid tax collected in the last month of the previous year under consideration which was not claimed as a deduction while computing the income under the Income-tax Act by invoking the provisions of section 43B of the Act could not be brought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1987 was heard along with two other cases I. T. R. Nos. 212 and 213 of 1987. The respondent-assessee herein was the respondent-assessee in I. T. R. No. 212 of 1987-CIT v. Govindaraja Reddiar [1991] 187 ITR 417. In disposing of an identical point by a common judgment dated September 17, 1990, this court held that section 43B of the Income-tax Act, after amendment by the Direct Tax Laws (Amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question referred to this court by the Tribunal but, at the same time, direct the Tribunal to restore the appeal-I.T. A. No. 335(Coch) of 1986 to file and dispose of the matter afresh in accordance with law and in the light of the directions and observations contained in the common judgment delivered by this court on September 17, 1990, in I. T. R. Nos. 211, 212 and 213 of 1987-CIT v. Govindaraj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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