B.P.Jeevan Reddy, C.J. - (1.) The assessee, though served, is unrepresented.
(2.) In the light of the language employed in Explanation 2 to Section 43B, we are inclined to allow this application. The Tribunal is accordingly, directed to state the following question under Section 256(2) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified and legally correct in holding that the sales tax payable relating to the year under appeal paid in the subsequent year within the statutory time permitted by the relevant Sales Tax Act would qualify for deduction in computing the taxable income for the assessment year 1984-85 without properly appreciating Explanation 2 to Section 43B inserted by the Finance Act, 1989, with retrospective effect from April 1, 1984 ?"
(3.) Reference is ordered accordingly. No order as to costs.;