2014 (11) TMI 1170

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....e assessee Shri Imlimeren Jamir, JCIT, for the Department O R D E R Per George Mathan: This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-XXXVI, Kolkata in Appeal No. 313/CIT(A)-XXXVI/Kol/Cir.1, Hgl./10-11 dated 16.11.2012 for the assessment year 2008-09. 2. Shri Somnath Ghosh, Advocate, represented on behalf of the assessee and Shri Imli....

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....ehemently supported the order of the Assessing Officer and ld. CIT(Appeals). 5. We have considered the rival submissions. As it is noticed that the employees' contribution to the Provident Fund has been paid before the due date of filing of the return as also before 31st March, 2008, in view of the decision of the Hon'ble Jurisdictional High Court in the case of Vijay Shree Limited referred to su....

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.... order of the ld. CIT(Appeals). It was the submission that the ld. CIT(Appeals) had already granted the assessee 10% relief. No further relief was called for. 8. We have considered the rival submissions. A perusal of the assessment order shows that the Assessing Officer has disallowed 20% of the expenses on estimate basis on the ground that no independent verification to be made to find out the a....