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. 294 OF 1995 The Commissioner of Income-Tax, Pune .. Applicant V/s. M/s. J.G. Vacuum Flasks Pvt. Ltd., Pune .. Respondent Mr. R.V. Desai with Ms. S.V. Bharucha and Mr. R. Ashokan for the Applicant None present 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. The question referred to reads as under:- "1. Whether on the facts and in the circumstances of the case, the Tribunal was justified in deleting the disallowance made u/s. 43 B of outstanding Sales-tax, ESI, Octroi and professional tax?" 2. In view of the judgment of the Supreme Court in Allied Motors Pvt. Ltd. v. C.I.T. 224 ITR 677 Allied Motors Pvt. Ltd. v. C.I.T. 224 ITR 677 Allied Motors Pvt. Ltd. v. C.I.T. 224 ITR 677, the question is answered 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.)