2018 (6) TMI 498

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....reenivasan, JCIT Respondent by : Shri G. Seetharaman, CA ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the Revenue is directed against the order of the Principal Commissioner of Income Tax (Appeals) -1, Chennai, dated 22.05.2017 and pertains to assessment year 2012-13. 2. The first ground of appeal is with regard to disallowance made by the Assessing Officer under Sectio....

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.... the Assessing Officer under Section 43B of the Act in respect of employees contribution. 5. We heard Shri AR.V. Sreenivasan, the Ld. Departmental Representative and Shri G. Seetharaman, the Ld. representative for the assessee. The CIT(Appeals) by placing reliance on the judgment of Madras High Court in CIT v. Industrial Security and Intelligence India (P.) Ltd. in TC(A). No.585 & 586 of 2015, ....