2014 (1) TMI 1875

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....p; Ashwani Kumar Respondent  by    Shri Manjit Singh ORDER T.R.Sood, This appeal is directed against the order dated 22.7.2009 of the Ld CIT(A)-II. Ludhiana. 2. In this appeal the order in ITA No. 915/Chd/2009 dated 30.10.2009 was recalled by the Tribunal through Misc. application No. 43/Chd/2012 dated 13.2.2013 only in respect of  ground No. 1 which reads a....

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....) April 2001 20.5.2001 21.5.2001 1,92,036 June 2001 20.7.2001 18.10.2001     1,584 July 2001 20.8.2001 18.10.2001     2,304 August 2001 20.9.2001 18.10.2001     1,008     20.12.2001     1,392 Sept 2001 20.10.2001 20.12.2001     2,484 Oct 20....

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....submissions we find that Hon'ble Punjab and Haryana High Court in case of CIT Vs. Rai Agro Industries Ltd.(supra) has held - "Held, dismissing the appeal, that the Tribunal was right in allowing the claim of the assessee in respect of payments made for ESI contributions and it could not be disallowed u/s 43B of the Act."   Following the decision of Hon'ble Punjab and Harya....