Bench: The Expiry Of The Relevant Previous Year. On 30.04.1993, The Assessing Officer Completed The Assessment For The Year 1990-1991 & Inter Alia Confirmed Disallowance Of The Vend Fee. Against This, The Assessee Preferred An Appeal Before The Commissioner Of Income Tax (Appeals), Who, By His Order Dated 24.05.1993, Deleted The Disallowance Under Section 43B & Allowed The Appeal Of The Respondent-Assessee. Aggrieved By The Said Order, The Revenue Preferred An C. A. No. 2558/ 2005 1

22,87,512/- was disallowable under Section 43B of the Income Tax Act (hereinafter referred to as 'Act') since it was not actually paid before the expiry of the relevant previous year. On 30.04.1993, the assessing officer completed the assessment for the year 1990-1991 and inter alia confirmed disallowance of the vend fee. Against this, the assessee preferred