{"id":179151,"date":"1990-12-10T00:00:00","date_gmt":"1990-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-baldeo-prasad-gupta-and-sons-on-10-december-1990"},"modified":"2015-03-12T14:55:57","modified_gmt":"2015-03-12T09:25:57","slug":"commissioner-of-income-tax-vs-baldeo-prasad-gupta-and-sons-on-10-december-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-baldeo-prasad-gupta-and-sons-on-10-december-1990","title":{"rendered":"Commissioner Of Income-Tax vs Baldeo Prasad Gupta And Sons on 10 December, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Baldeo Prasad Gupta And Sons on 10 December, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 189 ITR 659 All<\/div>\n<div class=\"doc_bench\">Bench: B J Reddy, C Mehrotra<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. The Revenue has asked for directing the Tribunal to state the following third question :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that provisions of Section 43B of the Income-tax Act, 1961, are not applicable although the payment has been made after the close of the accounting year ?&#8221;\n<\/p>\n<p> 2. The Tribunal has referred the two questions but not the third question. On a reading of the orders of the Tribunal, we are of the opinion that the third question is but an aspect of the same issue involved in the question referred, namely, the applicability of Section 43B of the Income-tax Act. It is but appropriate for the sake of completeness that the third question is also to be referred. The income-tax appeal is accordingly allowed.\n<\/p>\n<p> 3. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs Baldeo Prasad Gupta And Sons on 10 December, 1990 Equivalent citations: 1991 189 ITR 659 All Bench: B J Reddy, C Mehrotra JUDGMENT 1. The Revenue has asked for directing the Tribunal to state the following third question : &#8220;Whether, on the facts and in the circumstances of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-179151","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Baldeo Prasad Gupta And Sons on 10 December, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-baldeo-prasad-gupta-and-sons-on-10-december-1990\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Baldeo Prasad Gupta And Sons on 10 December, 1990 - Free Judgements of Supreme Court &amp; 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