2019 (7) TMI 1934

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.... For the Revenue : Shri S.R.Meena - Sr.DR ORDER PER O.P.MEENA, AM: 1. The appeal filed by the Assessee is directed against the order of ld. Commissioner of Income Tax(Appeals)-1, Surat(in short "the CIT(A)") dated 17.06.2016 pertaining to Assessment Year 2012-13. 2. Grounds raised by the Assessee read as under: "1. As regards disallowance u/s.36(1)(va) of the Act. Rs.2,04,282/....

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....prescribed under the relevant statutes. 4. The learned counsel for the assessee submitted that the CIT (A) has confirmed the disallowance following the judgement of Hon'ble High Court of Gujarat in the case of CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj) : 223 Taxman 398 : [2014] 41 taxmann.com 100 (2014) (1) TML 502 -Guj-HC. The appeal filed by GSRTC has been ad....

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....hin due dates prescribed under relevant Provident Fund /ESI Act. We are, therefore, of the considered opinion that there is no mistake in the orders of lower authorities in making disallowance in the light of the ratio laid down by the Hon'ble Gujarat High Court in the above case (supra). However, since the SLP has been admitted by the Hon'ble Supreme Court against the decision of Hon'ble ....