IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 263 of 1994 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE K.A.PUJ ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? @ C.I.T. Versus SYNPOL PRODUCTS (P) LTD. -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 263 of 1994 MR TANVISH U BHATT for Petitioner No. 1 .......... for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE K.A.PUJ Date of decision: 26/07/2002 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) In this reference at the instance of the revenue, the following question is referred for our opinion in respect of assessment year 1985-86:- "Whether, the Appellate Tribunal is right in law and on fact in holding that if the unpaid sales tax liability is paid before the due date of filing of return under section 139(1) of the Income-tax Act, addition cannot be made invoking the provisions of section 43B?" 2. We have heard Mr Tanvish Bhatt, learned Standing Counsel for the revenue. Though served, none appears for the assessee. 3. At the hearing of this Reference, our attention is invited to the decision of the Apex Court in the case of Allied Motors (P) Ltd. vs. CIT, 224 ITR 677 wherein the Apex Court considered this question and answered the same in favour of the assessee and against the revenue. Following the aforesaid decision, our answer to the question is in the affirmative i.e. in favour of the assessee and against the revenue. 4. The reference accordingly stands disposed of with no order as to costs. (M.S. Shah,J) (K.A. Puj,J) zgs/-