2017 (2) TMI 1453 - HC - Income Tax

High Court allows appeal, dismisses department's case on Provident Fund deductions.

The High Court of Madhya Pradesh allowed the appeal, condoning the delay. The appeal by the department concerning deductions made by the Respondent/Board ... Deposit of Provident Fund under the Employees Provident Fund Scheme - additions made by the Assessing Officer have been interfered with by the Appellate Authority and, therefore, this appeal by the department - HELD THAT:- We find that the learned tribunal [2015 (7) TMI 1350 - ITAT JABALPUR] of the aforesaid order had given reasons for allowing the appeal. Today before us an order of assessment dated 30.12.2010 is produced, whereby in a proceeding held under Section 143(3) for the year 1.4.2003 to 31.03.2014 also the Assessing Officer has accepted the same principle and has decided the assessment order in favour of the respondent assessee. No substantial question of law involved, warranting consideration, the appeal is, therefore, dismissed. The High Court of Madhya Pradesh allowed the appeal and condoned the delay. The appeal by the department regarding deductions made by the Respondent/Board for Provident Fund was dismissed as no substantial question of law was found.