{"id":242142,"date":"1995-11-22T00:00:00","date_gmt":"1995-11-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-usha-prestressed-allied-on-22-november-1995"},"modified":"2018-02-25T02:59:15","modified_gmt":"2018-02-24T21:29:15","slug":"commissioner-of-income-tax-vs-usha-prestressed-allied-on-22-november-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-usha-prestressed-allied-on-22-november-1995","title":{"rendered":"Commissioner Of Income Tax vs Usha Prestressed &amp; Allied &#8230; on 22 November, 1995"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Usha Prestressed &amp; Allied &#8230; on 22 November, 1995<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1996) 131 CTR Raj 551<\/div>\n<div class=\"doc_author\">Author: B R Arora<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>B. R. ARORA, J. :<\/p>\n<p>The Tribunal, Jaipur Bench, Jaipur for the asst. yr. 1986-87 referred the following question of law under s. 256(1) of the Act for the opinion of the High Court :\n<\/p>\n<p>&#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that unpaid Sales-tax liability, if paid within time allowed under Sales-tax Act should not be disallowed under s. 43B of IT Act, 1961, even if it is actually paid after the end of assessees previous year ?&#8221;\n<\/p>\n<p>2. The material facts on the basis of which the above questions of law are to be decided are similar to those in DB IT Ref. No. 9\/92, CIT vs. Achaldass Dhanraj decided on 27th March, 1995 [reported at (1995) 128 CTR (Raj) 325]. The question referred for the opinion of the High Court is identical with the question which were referred in DB IT Ref. No. 9\/92. While answering the reference in DB IT Ref. No. 9\/92 CIT vs. Achaldass Dhanraj (supra) this Court held that :\n<\/p>\n<p>&#8220;The Tribunal was justified in directing that the amount of unpaid Sales-tax liabilities to the last date of previous year could not be disallowed if it is found to have been paid subsequently, within the time allowed under the relevant Sales-tax Act. The proviso to s. 43B for that purpose is to be interpreted as clarificatory and applicable to the assessment years from 1984-85 to 1987-88.&#8221;\n<\/p>\n<p>3. For the reasons given in DB IT Ref. No. 9\/92 CIT vs. Achaldass Dhanraj (supra) decided on 27th March, 1995 the question referred is also answered in favour of the assessee and against the Revenue. 4. Consequently, the reference is answered in favour of the assessee and against the Revenue and it is held that the Tribunal was justified in holding that unpaid Sales-tax liability, if paid within time allowed under Sales-tax Act should not be disallowed under s. 43B of the IT Act, 1961, even if it is actually paid after the end of assessees previous year.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Commissioner Of Income Tax vs Usha Prestressed &amp; Allied &#8230; on 22 November, 1995 Equivalent citations: (1996) 131 CTR Raj 551 Author: B R Arora ORDER B. R. ARORA, J. : The Tribunal, Jaipur Bench, Jaipur for the asst. yr. 1986-87 referred the following question of law under s. 256(1) of the [&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":[8,29],"tags":[],"class_list":["post-242142","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Usha Prestressed &amp; Allied ... on 22 November, 1995 - 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-usha-prestressed-allied-on-22-november-1995\" \/>\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 Usha Prestressed &amp; 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