2013 (4) TMI 778

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....CIT For the Respondent : Shri. Saroj Kumar Parida, Advocate ORDER PER S.S. Godara, Judicial Member This Revenue's appeal arises from the order of the Commissioner of Income Tax (Appeals)-VI, Chennai, dated 29-09-2011, in ITA No. 378/2010- 2011, for assessment year 2003-04, in proceedings under section 154 r.w.s 143(3) of the Income Tax Act 1961 [in short the "Act"]. 2. The sole issu....

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....f garment exports. On 28.11.2003, it had filed its 'return' admitting total income of Rs. 68,40,565/-. On 17.03.06, the Assessing Officer had finalised 'scrutiny' assessment, inter alia, making disallowance under Sec. 43(B) of the Act of Rs. 33,03,051/- towards employer's contribution to the PF/ESI and also Rs. 24,70,823/- pertaining to employees contribution which was added under section 2(24)(x)....

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.... dated 31.12.2009, allowing only an amount of Rs. 33,03,051/-(supra) which was earlier disallowed under section 43(B) of the Act. This prompted the assessee to file a petition under section 154, inter alia, praying that it is also entitled for relief of Rs. 24,70,823 added by the Assessing Officer earlier, the consequential order needs to be rectified. As we find from the rectification order dated....