2017 (11) TMI 1422

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....hese appeals are filed by the assessee impugning the common order passed by the Income Tax Appellate Tribunal, Kochi Bench in I.T.A. Nos.461 and 462 of 2015 concerning the Assessment Years 2008-09 and 2009-10. 2. The common questions of law framed read as under: "1. Whether on the facts and in the circumstance of the case the appellate Tribunal is justified in dismissing the appeal against the ....

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....ments Ltd. (2007) 213 CTR 268 which was not brought to the notice of this Hon'ble Court?" 3. The solitary common issue that arose in these appeals was with regard to the legality of dis-allowance of deduction made towards belated deposit of employees contribution of Provident Fund/Employees State Insurance. A reading of the order passed by the Tribunal shows that the first appellate authorit....