1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.76 OF 1999 The Commissioner of Income tax .. Petitioner. V/s. Varma Mukherji P. Limited .. Respondent. Mr.Vimal Gupta for the petitioner. Ms.Aasifa Khan for the respondent. CORAM : DR.S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. DATED : 12TH MARCH, 2007. P.C. : 1. Heard the learned counsel for the petitioner and the learned counsel for the respondent. 2. The above application was amitted on 29th June, 1999 on following substantial question of law : Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the adjustment of Rs.51,32,962/- made by the Assessing Officer u/s.143(1)(a) on account of the disallowance of excise duty u/s.43B involves a debatable issue and is therefore outside the scope of adjustments u/s.143(1)(a) ? 3. The above application pertains to AY 1991-92. The above question requires consideration. Disallowance of unpaid excise duty under Section 43B of the Income Tax Act is a debatable issue. In view thereof, statement of case is called for. The Tribunal is 2 directed to send the statement of case as expeditiously as possible. 4. The application is allowed. (DR.S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.)