I.T.R.No.63 of 1992 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R.No.63 of 1992 Date of decision: 19.10.2006 The Commissioner of Income-Tax, Jalandhar ..Applicant through Dr. N.L.Sharda, Advocate v. M/s Krishna & Co. Kikkar Bazar, Bhatinda ..Respondent through Nemo CORAM: Hon'ble Mr.Justice K.S.Garewal Hon'ble Mr.Justice Rajesh Bindal 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. To be referred to the Reporters or not ? 3. Whether the judgment should be reported in the Digest? Rajesh Bindal, J. At the instance of the Revenue, the Income-tax Appellate Tribunal, Amritsar Bench (for short, `the Tribunal') has referred, under Section 256(1) of the Income-tax Act, 1961 (for short, `the Act'), the following question for the opinion of this Court arising out of ITA No. 128(ASR)/1987, pertaining to the assessment year 1984-85: “Whether on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the addition of Rs. 1,76,022/- on account of sales-tax liability, made by the Assessing Officer under Section 43B of the Act as amended by the Finance Act, 1987?” At the very out-set, learned counsel for the Revenue submitted that the issue raised in the present case is squarely covered by a judgment of Hon'ble the Supreme Court in Allied Motors (P.) Ltd. v. Commissioner of Income-Tax, (1997) 224 ITR 677. Following the judgment, referred to above, we answer the question I.T.R.No.63 of 1992 [2] against the Revenue and in favour of the assessee. The reference is disposed of in the manner indicated above. ( Rajesh Bindal ) Judge ( K.S.Garewal ) Judge 19.10.2006 mk