2015 (5) TMI 866

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....uman Kr Mishra, Jr. SC, IT For the Respondents : Mr Ajay Kumar Rastogi, Adv., Mr Parijat Saurav, Adv. JUDGMENT (Per: Honourable Mr. Justice Ramesh Kumar Datta) Heard learned senior Standing Counsel for the Income Tax Department and learned counsel for the respondent. The appeal has been filed challenging the order dated 29.2.2008 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna....

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....ified in deleting the addition against delayed payment of employer's contribution under Section 43B of the Income Tax Act. It is the stand of learned counsel for the Revenue that the second proviso to the said Section was omitted with effect from 1.4.2004 whereas the present matter related to assessment year 2003-04 and thus clearly the second proviso would apply and the deletion is not justified....