2019 (7) TMI 998

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....1. This Tax Appeal under Section 260-A of the Income Tax Act, 1961 (for short "the Act, 1961) is at the instance of the Assessee and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench-A, in ITA No.3312/Ahd/2016 for the Assessment Year 2012-13. 2. The appellant has proposed the following question of law: "Whether the Appellate Tribunal has substantially ....

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....ards PF & ESIC accounts, however, missed the deadline prescribed in the statutes for such purpose. On account of this, the Revenue did not permit deduction of such sum from the income of the assessee. Such disallowance thereupon became the subject matter of appeal before the Tribunal. The Tribunal dismissed the ground, relying upon the judgment of this Court in the case of Commissioner of Income-t....

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....ent of the Supreme Court, in case the High Court judgment is reversed. One is to dismiss this appeal and allow the assessee to approach the Supreme Court; like some other assesses would have. The other way is to make some arrangement under which without filing the appeal, the assessee would also be able to claim the benefit of the judgment. Looking to the smallness of the disputed amount, we adopt....