2018 (9) TMI 857

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ah, A.R. For the Responden : Shri Saurabh Singh, Sr. D.R. ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeals have been filed by the assessee against the respective orders of the CIT(A) arising in the assessment order passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment years 2013-14 & 2014-15. 2. Assessee has filed be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsport Corporation 366 ITR 170 (Guj) is against the assessee on the first principles. The Hon'ble Gujarat High Court considered the question with respect to the disallowance of amount being employees' contribution to PF account/ESIC contribution, which admittedly, the assessee in that case did not deposit with the PF department/ ESIC department on or before the due date under the PF Act and/or ESI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndustries Ltd. vs. ACIT 75 TTJ 448 has observed that the relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. We also are of the view that grace period available under the respective Acts should be taken into account while computing the delay, if any. 7. Hence, we consider it expedient to restore the issue back to the file of t....