2012 (10) TMI 1264

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....ER PER SUSHMA CHOWLA, J.M,: The appeal filed by the assessee is against the order of the Commissioner of Income-tax(Appeals)-II, Ludhiana dated 09.03.2012 relating to assessment year 2007-08 against the order passed under section 143(3) of the Income Tax Act, 1961. 2. The present appeal is filed after a delay of 29 days. The assessee moved an application for condonation of delay of 29 days in ....

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....y issue raised in the present appeal is against the addition of Rs.1,86,799/- made on account of employees' contribution on account of Provident Fund and ESIC. The learned A.R. for the assessee at the outset pointed out that the issue stands covered by the ratio laid down in CIT Vs. M/s Lakhani India Ltd. (2010) 188 Taxman 132 (P&H). 4. The learned D.R. for the Revenue placed reliance on the orde....