IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO. 258 OF 1995 The Commissioner of Income-tax, Pune .. Applicant V/s. M/s. Pudumjee Pulp and Paper Mills Ltd., Pune .. Respondent Mr. R.V. Desai with Ms. S.V. Bharucha and Mr. R. Ashokan for the Applicant Mr. B.D. Damodar for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 22.02.2005 DATED : 22.02.2005 DATED : 22.02.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Applicant and the Respondent. The question referred to reads as under:- "1. Whether on the facts and in the circumstances of the case, the Tribunal was justified in directing the Assessing Officer to find out the actual date of payment and allow the deduction, if made within the statutory period on account of the deductions disallowed u/s 43-B?" 2. In view of the judgment of the Supreme Court in Allied Motors Pvt. Ltd. v. C.I.T. 224 ITR 677 (S.C.) Allied Motors Pvt. Ltd. v. C.I.T. 224 ITR 677 (S.C.) Allied Motors Pvt. Ltd. v. C.I.T. 224 ITR 677 (S.C.), the answer is in the affirmative, i.e. in favour of the assessee and against the Revenue. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)