2013 (12) TMI 525

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....y the assessee. It is directed against the order passed by Ld. CIT(A)-13, Mumbai 02/09/2010 for assessment year 2006-07. The grounds of appeal read as under: "On the facts and in the circumstances of the case: 1. The learned Commissioner of Income Tax (Appeals) erred in directing the learned Assessing Officer to disallow u/s. 14A of the Income Tax Act, 1961 amount calculated in the manner sp....

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....Tax (Appeals) erred in not deleting the disallowance of Rs.7,06,882/- made by the learned Assessing Officer in respect of employees contribution towards Provident Fund and Employee' State Insurance Corporation paid to the concerned authorities within the grace period. 5. The learned Commissioner of Income Tax (Appeals) erred in not considering the ground regarding disallowance u/s.36(1)(va) of ....

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.... order dated 15/2/2012 in ITA No.3977/Mum/10. She has placed a copy of the said decision on our record and copy was also given to Ld. DR. While deciding the issue regarding disallowance under section 14A of the Act the observations of the Tribunal in the said decision are as under: "2. Ground No.1 is with reference to application of provisions of Section 14A r.w.rule 8D. Consequent to the decis....

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....see. Since Ground No.1 is restored to the file of the Assessing Officer, this ground becomes academic in nature and accordingly dismissed." 3. The issue raised in Ground No.4 to 5 was decided with the following observations. "5. Ground No.4 pertains to disallowance of Rs.4,26,016/- towards employees contribution paid within the grace period. The CIT (A) while confirming the disallowance howe....