2020 (9) TMI 1055

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....rder dated 22.09.2012 on the following substantial question of law: (i) Whether the authorities below are justified in law in holding that the original order passed under Section 143(3) of the Act dated 30.10.2006 is non-est and the appeal is not maintainable on the facts and circumstance of the case? (ii) Whether the authorities below are justified in law in not adjudicating the ground of disallowance of privilege fee under Section 43B of the Act, when the disallowance of privilege fee was not subject matter of either the issue in the notice or order passed under Section 263 of the Act on the facts and circumstances of the case? (iii) Whether the provisions of Section 43B are applicable in respect of payment of privilege fee to the....

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.... prejudicial to the interest of the revenue and it is necessary for the Assessing Officer to examine the matter in detail with reference to the facts of the case of the assessee. It was further held that leave salary contribution and electricity charges to the tune of Rs. 10,17,840/- have been allowed as deduction by the Assessing Officer without examining the basis, on which the deductions had been claimed. The Assessing Officer thereafter, passed an order on 24.12.2009 and apart from adding the privilege fee also added an amount towards salary contribution and electricity charges to the extent of Rs. 10,17,840/-. The assessee preferred an appeal. The Commissioner of Income Tax (Appeals) however, by an order dated 03.09.2010 without examin....