2018 (8) TMI 204

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....No.581 of 2011 has been filed under Section 260-A of the Income Tax Act (hereinafter referred to as 'the Act'). The following questions of law have been framed for determination by this Court:- "A.Whether upon the facts and circumstances of the case the Tribunal was justified in holding that entitlement of the assessee for deduction 80P of the Act is not relevant for charging addition Tax u/s 143(1A) of the Act? B. Whether upon the facts and circumstances of the case the Tribunal was justified in upholding the adjustments made by the Assessing Officer u/s 143(1)(a) of the Act for the provisions made for payment of gratuity and bonus which were made unilaterally and without opportunity to assessee to proof its payme....

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....d additional tax of Rs. 65,378/-. The Assessing Officer noticed that provisions for payment for gratuity amount to Rs. 6,34,486/- was made by the assessee. The Assessing Officer held that the provisions for gratuity were not admissible deduction out of total income under Section 43-B of the Act. Similarly, the Assessing Officer made adjustments of entertainment expenses not admissible under Section 37(2) of the Act. The Assessing Officer also charged additional tax under Section 143(1A) of the Act. 5. The assessee filed an application under Section 154 of the Act and requested the Assessing Officer to rectify the mistake and delete the aforesaid adjustments made under Section 143(1A) of the Act. As there was no mistake apparent on the fa....